Exercise $19-18($Algorithmic$)($LO$.2)$

At the time of his death in $2022,$ Donald owned a farm $($a qualified, closely held business$)$ with a most suitable use value of $$6,150,000$ and

a current use value of $$4,305,000.$

a$.$ If the special$-$use valuation election is made, Donald's gross estate must include how much as to the farm?

$

b$.$ Assume the farm had a current use value of $$5,535,000($not $$4,305,000).$ Donald's gross estate must include how much as to the

farm?

$