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a . D died in 2 0 1 4 with a taxable estate of $ 6 , 0 0 0 , 0 0 0 having

a.D died in 2014 with a taxable estate of $6,000,000 having made no prior
gifts. What would be the federal estate tax imposed, the amount of the credit
allowable, and the federal estate tax payable? Consider $$2001 and 2010.
b. How would the answers differ from those in 2a if D died in 2015 instead of
in 2014? Consider $2001 and 2010.
c. Who is liable for the payment of the tax? Consider 2002.
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