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At the time of his death in 2020, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $6,800,000
At the time of his death in 2020, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $6,800,000 and a current use value of $4,760,000. 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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