Exercise 19-18 (Algorithmic) (LO. 2) At the time of his death in 2021, 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? 1,867,500 X Feedback Check My Work The major objective of the special use value election, is to provide a form of limited relief to protect the heirs against the possibility of having to sell a portion of the family farm to pay estate taxes. 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?