Manit and Fon were a married couple, but unfortunately Manit died on 23 July 2022 , with Fon then dying on 12 March 2023. Manit Manit had made the following lifetime transfers: The amount of the above chargeable lifetime transfers and the potentially exempt transfer are after taking account of all available exemptions. The nil rate band for the tax year 202122 is 325,000. How much inheritance tax was payable in respect of the potentially exempt transfer of 450,000 made on 24 July 2021 , as a result of Manit's death? 74,000 37,000 50,000 106,000 Manit and Fon were a married couple, but unfortunately Manit died on 23 July 2022 , with Fon then dying on 12 March 2023. Manit Manit had made the following lifetime transfers: The amount of the above chargeable lifetime transfers and the potentially exempt transfer are after taking account of all available exemptions. The nil rate band for the tax year 202122 is 325,000. How much inheritance tax was payable in respect of the potentially exempt transfer of 450,000 made on 24 July 2021 , as a result of Manit's death? 74,000 37,000 50,000 106,000