Estate Tax Formula. Sue died on May 3, 2016. On October 1, 2013, Sue gave Tom land valued at $7,014,000. Sue applied a unified credit of $2,045,800 against the gift tax due on this transfer. On Sue's date of death the land was valued at $9.4 million. With respect to this transaction, what amount was included in Sue's gross estate? What is the amount of Sue's adjusted taxable gifts attributable to the 2013 gift