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Cals will passes $800,000 of cash to his widowed mother, Martha. The estate tax attributable to the cash is $110,000. Martha dies five years later,

Cals will passes $800,000 of cash to his widowed mother, Martha. The estate tax attributable to the cash is $110,000. Martha dies five years later, and the estate tax generated by the $800,000 is $100,000. How much of a credit for tax on prior transfers will Marthas estate be allowed?

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