Exercise 19-18 (Algorithmic) (LO. 2) At the time of his death in 2019, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $5,700,000 and a current use value of $3,990,000. 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 $5,130,000 (not $3,990,000). Donald's gross estate must include how much as to the farm