Husband $1($H$1)$ dies in January of $2016,$ survived by Wife $($W$).$ Neither has made any taxable gifts during H$1\text{'}$s lifetime. H$1\text{'}$s executor elects portability of H$1\text{'}$s timely filed estate tax return. H$1$ dies without assets and the DSUE amount of H$1$ as computed on the estate tax return filed on behalf of H$1\text{'}$s estate is $$5,450,000.$ On Dec. $31,2016,$ W makes taxable gifts to her children valued at $$4$ million $($ignore Section $2503$ exclusion W used it already for birthday gifts$).$ W reports the gifts on a timely filed gift tax return. W owes no gift tax. After the death of H$1,$ W marries Husband $2($H$2)$ in May of $2019.$ Unfortunately, H$2$ dies in June $2020.$ H$2\text{'}$s executor elects portability of H$2\text{'}$s DSUE amount, which is properly computed on H $2\text{'}$s estate tax return to be $$5$ million $($this is the DSUE amount, which means he had a sizable estate in $2020$ when he died, $($assume his kids from his prior marriage were the beneficiaries of that estate$).$ W dies in January of $2024$ with an estate of $$20,000,000.$  

 

What is the total of DSUE amounts and what is Ws AEA $($DSUEA $+$BEA$)$ that can be applied against Ws estate when she dies? Remember gifts and estate are cumulative!!!

Total DSUE Amount: $($Show your calculation$)$

Ws AEA $($DSUEA $+$BEA: $($Show your calculation$)$