Hanna died on 1 February 2023 , leaving an estate valued at 600,000. Hanna's only lifetime gift was a cash gift of 200,000 to her daughter on 1 December 2017 as a wedding gift when her daughter got married. What is the total amount of inheritance tax which will be payable as a result of Hanna's death on 1 February 2023 ? 190,000 188,000 183,200 185,600