Marilynn died on May 3, 2013. On October 1, 2010, Marilynn gave Dan land valued at $2,450,000. Marilynn applied a unified credit of $330,800 against the gift tax due on this transfer. On Marilynn's date of death the land was valued at $2.8 million.

Amount of Annual Gift

Period

Exclusion per Donee

2002-2005

$11,000

2006-2008

$12,000

2009-2012

$13,000

2013

$14,000

a.With respect to this transaction, what amount was included in Marilynn's gross estate?

b.What is the amount of Marilynn's adjusted taxable gifts attributable to the 2010 gift?