In each of the following independent situations, what bypass (exclusion) amount is available to Avas estate when she dies in 2020? Assume that any appropriate procedures are followed and that elections are made to transfer to Ava any DSUE amount of Al, her deceased husband.

1. Al died in 2017 and did not use any of his bypass amount.
2. Continue with part (a). Ava remarried in 2018, and Malik, her second husband, had used $1,000,000 of his bypass amount on prior Federal gift tax returns. Malik predeceases Ava in June 2019.
3. Construct a Microsoft Excel formula that will produce the correct answer for both parts (a) and (b).