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In 2021, Gabe, a single father, transfers stock worth $250,000 to a trust that qualifies under Section 2503(c) for his minor aged daughter Gabriella. Gabe

In 2021, Gabe, a single father, transfers stock worth $250,000 to a trust that qualifies under Section 2503(c) for his minor aged daughter Gabriella. Gabe assigns his attorney as trustee. At Gabe's death 15 years later, the stock is worth $500,000. 


What is the amount of the adjusted taxable gift in his estate arising from this stock transfer?

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