Pursuant to cory's will emma corey's sister inherits his property emma dies in a later taxier the estate tax attributable to the inclusion of the property in cory's gross estate was $300000. The estate tax attributable to the inclusion of the property in emma's gross state is $400000. Emma's credit for the tax on prior transfers is: $0 If emma died nine and one half years after cory $400000 If emma died one year after cory $300000 If emma died three years after cory $180000 If emma died five and one half years after corey