Exercise 19-22 (Algorithmic) (Lo. 2) At the time of his death in 2016, Donald owned a farm (a qualified, closely held business) with a most suitable use value of $7,925,000 and a current use value of $5,547,500. a. If the $ 2032A election is made, Donald's gross estate must include how much as to the farm? 6,825,000 X Feedback b. Assume the farm had a current use value of $7,132,500 (not $5,547,500). Donald's gross estate must include how much as to the farm