5. When $1 died in 2013 the couple had an AB estate plan with property as shown: At $1's death: $1's SP $6,000,000 Their CP $1,800,000 (a) Show the value of S1's estate. (b) Show the value of each trust after S1's death. (c) Assuming no QTIP election at S1's death, what is S2's taxable estate if at her death in 2015 the trusts have the following values: A $6,000,000 and B $6,100,000. $2's SP $2,600,000 (d) How much estate tax is saved by using the AB trust when compared to leaving all the property outright to $2 and $1's executor elected AEA portability? What if S1's executor forgot and did not elect AEA portability on S1's estate tax return