At the time of his death in 2021, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $7,850,000 and a current use value of $5,495,000. a. If the special-use valuation election is made, Donald's gross estate must include how much as to the farm? b. Assume the farm had a current use value of $7,065,000 (not $5,495,000). Donald's gross estate must include how much as to the farm?