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Kevin transfiri $4,000,000 a un GRAT nombrando a sus cuatro hijos como beneficiarios restantes. Kevin retuvo una anualidad del GRAT valorada en $1,500,000. Si esta

Kevin transfiri $4,000,000 a un GRAT nombrando a sus cuatro hijos como beneficiarios restantes. Kevin retuvo una anualidad del GRAT valorada en $1,500,000. Si esta es su nica transferencia durante el ao, cul es el total de donaciones imponibles de Kevin para el ao?

$1,444,000.

$1,500,000.

$2,440,000.

$2,500,000

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