Billy and Rachel had been married for many years when Rachel died on 1 September 2017 . Rachel left her entire estate worth f100,000 to Billy. She had made only one lifetirne gift which was cash of 894,000 to her sister Mahboba in January 2017. Billy died on 1 lanuary 2023 , leaving an estate worth E725,300 to his daughter. He had made no lifetime gifts. flequired: Which of the following is the Inheritance Tax payable on Billy's death? f65.320 E8B.000 81,000 e.237.000