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please provide an elaborated explation with the calculation. Dan transfers an apartment building to Grace but retains the right to the rental income for 10

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please provide an elaborated explation with the calculation.

Dan transfers an apartment building to Grace but retains the right to the rental income for 10 years. Dan dies nine years after the tranfer when the building is worth $600,000. The applicable federal rate is 10% and the reversionary actuarial factor is 0.30. How much would be included in Dan's estate

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