(a) Ken Devlin died on 8 July 2019. He had made the following lifetime gifts. (i) 13 October 2011, a chargeable lifetime transfer (CLT) 231,000 (ii) 14 December 2013, gift to son 100,000 (iii) 11 February 2016, a chargeable lifetime transfer (CLT) 200,000 Ken agreed to pay any inheritance tax (IHT) arising on lifetime gifts. On his death, Ken left chargeable assets valued at: 420,000 His general debts and funeral expenses came to: 2,000 Of his estate, he left to his wife: 210,000 The remainder of the estate was left to his daughter. Requirement Calculate inheritance tax (IHT) due, stating by whom it is payable and the date by which it is payable.