At the time of his death in 2022, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $5,825,000 and a current use value of $4,077,500. 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 $5,242,500 (not $4,077,500 ). Donald's gross estate must include how much as to the farm? At the time of his death in 2022, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $5,825,000 and a current use value of $4,077,500. a. If the special-use valuation election is made, Donald's gross estate must include how much as to the farm? $ x Feedback Check My Work b. Assume the farm had a current use value of $5,242,500 (not $4,077,500 ). Donald's gross estate must include how much as to the farm? s X