O a. O b. . O d. Date of Death $6,000,000 $6,200,000 $6,100,000 Value of Gross Estate $5,900,000 Alternate Date $6,100,000 $6,300,000 $6,000,000 $5,800,000 $400,000 $500,000 $390,000 $400,000 Estate Tax Result Date of Death $390,000 $490,000 $380,000 $405,000 Alternate Date

Value of Gross Estate Date of Death a. $6,000,000 b. $6,200,000 c. d. Alternate Date $6,100,000 $6,300,000 $6,000,000 $5,800,000 Estate Tax Result Date of Death Alternate Date $390,000 $490,000 $390,000 $380,000 $400,000 $405,000