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Mary died on April 3, 2018 .As of this date, Mary's gross estate was valued at $16.5 million. On Oct 3, Mary's gross estate was

Mary died on April 3, 2018 .As of this date, Mary's gross estate was valued at $16.5 million. On Oct 3, Mary's gross estate was valued at $15.8 million. The estate neither distributed nor sold any assets before October 3, 2018. Mary's estate had no deductions or adjusted taxable gifts. What was Mary's lowest possible tax liability?

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