Bernard made a gift of $500,000 to his brother in 2014. dur to Bernard's prior taxable gifts he paid $200,000 of gift tax. When Bernard dide in 2019 the applicable gift tax credit had increased At Bernard's death what amount related to the $500,000 gift to his brother is included in his gross estate? a. $0 b. $153,000 c $200,000 d. $500,00