home / study / questions and answers / business / accounting / t, who never married or made any prior inter vivos ... Question T, who never married or made any prior inter vivos gifts, made taxable gifts of $6 million in 2013. T dies in the current year, leaving a taxable estate of $5 million. In 2002, G created a trust, the income to be paid to Gs child T for life, remainder to Ts child R. At Ts death in the current year, the remainder interest of the trust corpus, valued at $4 million was paid over to R. a.) Using the proper rate computation provided by Section 2502 and considering the Section 2505 applicable credit amount, disregarding inflation adjustments to the applicable exclusion amount, what is T's gift tax liability for 2013?