C:13-34 C:13-35 C:13-36 C:13-37 C:13-38 C:13-39 C:13-40 Estate Tax Formula. Sue died on May 3, 2013. On October 1, 2010, Sue gave Tom land valued at $2,013,000. Sue applied a unified credit of $330,800 against the gift tax due on this transfer. On Sues date of death the land was valued at $2.4 million. a. With respect to this transaction, what amount was included in Sues gross estate? b. What is the amount of Sues adjusted taxable gifts attributable to the 2010 gift?