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Olivia makes a generous gift of a vacation home to her sister Amy. Olivia's basis in the home is $2,000,000 and the value of the

Olivia makes a generous gift of a vacation home to her sister Amy. Olivia's basis in the home is $2,000,000 and the value of the home at the time of the gift is $10,000,000. Olivia pays gift tax of $2,135,600. What is Amy's basis in the gift

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