Doris owned Blackacre, which had a fair market value of $3,500,000. When Doris was 70 years old, she transferred Blackacre to her daughter, Lauren. Lauren paid $350,000 on the date of transfer and agreed to pay the balance of $3,150,000, with interest, over 20 years. Doriss attorney prepared a sales contract, a promissory note, and a mortgage. Assume Blackacre is investment real estate, earning approximately $200,000 per year. a. What are the estate tax consequences if Doris dies five years later and she forgives the debt in her will? b. What are the estate tax consequences if the contract and the promissory note provide that no payments will be due after Doriss death? Assume that Doris dies at age 75. c. What if Doris is 60 on the date of the transfer and dies at age 75? What if she is 85 at the time of the transfer and dies at age 88?