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Kaylee's estate elected 2032A regarding farmland. As a result, her estate tax liability was reduced by $386,000. Five years after Kaylee's death, Cosmo (the qualifying

Kaylee's estate elected 2032A regarding farmland. As a result, her estate tax liability was reduced by $386,000. Five years after Kaylee's death, Cosmo (the qualifying heir) leases the farm to an unrelated party for $250,000. As result, Cosmo must pay $fill in the blank 1 _________ in additional estate tax liability.

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