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 $6,225,000 and a current use value of $4,357,500.

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

4,357,500----NOT CORRECT

b. Assume the farm had a current use value of $5,602,500 (not $4,357,500). Donald's gross estate must include how much as to the farm?

5,602,500---CORRECT

***JUST NEED HELP WITH THE FIRST 1/2 OF THE PROBLEM PLEASE***