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 $6,800,000 and a current use value of $4,760,000. a. If the special-use valuation election is made, Donald's gross estate must include how much as to the farm? Feedback Check My Work b. Assume the farm had a current use value of $6,120,000 (not $4,760,000). Donald's gross estate must include how much as to the farm? 6,120,000 $ Feedback Check My Work Feedback Check My Work