Exercise 27-20 (Algorithmic) (LO. 3) Included in Mary's gross estate are the following assets. 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 52032 election be made, the amount to include is 1 x Foecback - Check My Work b. Suppose all of Mary's assets pass to her surviving spouse. How much is included in her gross estate if the alternate valuation date is elected? Because the 52032 election be made, the amount to include is $ x