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jolene gave her son a $30000 taxable gift (after the application of any revelant annual exclusion) to her son Gilbert in 2019. she filed a

jolene gave her son a $30000 taxable gift (after the application of any revelant annual exclusion) to her son Gilbert in 2019. she filed a gift tax return and paid no taxes. i n 2021 Jolene died. how will this effect her tax return for 2021 for her estate tax?

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