Bernard made a gift of $500,000 to his brother in 1997. At the time of the gift, the applicable gift tax credit was $192,800, but due to Bernards prior taxable gifts he paid $200,000 of gift tax. When Bernard died in 2020, the applicable gift tax credit had increased to $4,577,800. At Bernards death, what amount related to the $500,000 gift to his brother is included in his gross estate?

Group of answer choices

$0.

$153,000.

$200,000.

$500,000.