Exercise 27-19 (LO. 3) Included in Mary's gross estate are the following assets: Fair Market Value Date of Death Six Months Later $13,000,000 $13,100,000 Stock in Orange Corporation Stock in Crimson Corporation $6,100,000 $5,900,000 If an amount is zero, enter "0". a. How much is included in her gross estate if the alternate valuation date is elected? Because the S 2032 election be made, the amount to include is $ b. Suppose all of Mary's assets pass to her surviving husband. How much is included in her gross estate if the alternate valuation date is elected? Because the $ 2032 election be made, the amount to include is $ C. Express your answer in part (a) as a Microsoft Excel formula