C:13-53 Estate Tax Base. Maria Martinez died in 2020, survived by her spouse, Sergio, and two adult children. Her gross estate, all of which passed under her will, was valued at $17.2 million. She had Sec. 2053 deductions of $100,000. Her will left $200,000 to her church, 20% of her gross estate to her spouse, and the rest to her children in equal shares. She made taxable gifts of $20,000 in 1975 and $500,000 in 1999. The gifted assets increased in value to $120,000 and $715,000, respectively, by her date of death. Calculate her tax- able estate, her adjusted taxable gifts, and her estate tax base. C:13-54 Estate Tax Calculation. Joseph Jernigan died in 2020 with a taxable estate of $14.1 mil- lion. He was survived by his spouse Josephine and several children. He made taxable gifts of $100,000 in 1974 and $650,000 in 2000. The property given in 1974 was valued at $425,000 when he died, and the property given in 2000 was valued at $400,000 when he died. Determine his estate tax base, his estate tax before subtraction of the unified credit, the amount of unified credit available to his estate, the reduction for post-1976 gift taxes, and his estate tax payable. Also, indicate the amount, if any, of his basic exclusion amount that is portable to Josephine