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Jimmy owns two parcels of real estate, Tara and Sundance. Tara is worth $100,000 and Sundance is worth $150,000. Jimmy plans bequeath Tara directly to

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Jimmy owns two parcels of real estate, Tara and Sundance. Tara is worth $100,000 and Sundance is worth $150,000. Jimmy plans bequeath Tara directly to his spouse Lois and leave her a life estate in Sundance. What amount of value will be included in Jimmy's gross estate and taxable estate should he die now

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