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9. Presuming the special-use valuation election is properly made for a decedent who died in 2018, what value is included in the gross estate in

9. Presuming the special-use valuation election is properly made for a decedent who died in 2018, what value is included in the gross estate in each of the following independent situations? Special Use Value Best Use Value Situation A $4,000,000 $4,900,000 Situation B 1,200,000 3,000,000

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