Agnus died in 2013. Her gross estate, which totaled $5.5 million, included a $100,000 life insurance policy on her life that she gave away in 2011. The taxable gift that arose from giving away the policy was $17,000. In 2010, Agnus made a $730,000 taxable gift of stock whose value increased to $830,000 by the time Agnus died. Assume her estate tax deductions totaled $80,000. The 2013 amount if credit is $2,045,800.

a. What was her estate tax base?

b. What unified credit could her estate claim