At the time of his death in $2023,$ Donald owned a farm $($a qualified, closely held business$)$ with a most suitable use value of $$7,600,000$ and a current use value of $$5,320,000.$

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a$.$ If the special$-$use valuation election is made, Donald's gross estate must include how much as to the farm?

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b$.$ Assume the farm had a current use value of $$6,840,000($not $$5,320,000).$ Donald's gross estate must include how much as to the farm?

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