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In 2 0 2 1 , Joshua gave $ 9 , 8 0 0 worth of XYZ stock to his son. In 2 0 2

In 2021, Joshua gave $9,800 worth of XYZ stock to his son. In 2022, the XYZ shares are worth $32,100.
What is the total amount removed from Joshua's estate in 2022 as a result of gift in 2021?

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