Included in Mary's gross estate are the following assets:

	Fair Market Value
	Date of Death		Six Months Later
Stock in Orange Corporation	$16,600,000		$17,430,000
Stock in Crimson Corporation	$24,900,000		$19,920,000

If an amount is zero, enter "0".

a. How much is included in her gross estate if the alternate valuation date is elected? Because the 2032 election can be made, the amount to include is $________

b. Suppose all of Mary's assets pass to her surviving husband. How much is included in her gross estate if the alternate valuation date is elected? Because the 2032 election can/cannot be made, the amount to include is $______