Exercise 27-20 (Algorithmic) (LO. 3) Included in Mary's gross estate are the following assets: Fair Market Value Date of Death Six Months Later $20,680,000 $21,714,000 $31,020,000 $24,816,000 Stock in Orange Corporation Stock in Crimson Corporation a. How much is included in her gross estate if the alternate valuation date is elected? b. Suppose all of Mary's assets pass to her surviving husband? The $ 2032 election results. be made. Because of the RA - deduction, estate tax