Silas died on 22 November 2022. During his lifetime, Silas had made the following potentially exempt transfers, after all available exemptions: The inheritance tax (IHT) nil rate band for the tax years 2014-15 and 2018-19 is 325,000. What is the amount of the nil rate band available in calculating the additional IHT due on the gift of the antique painting as a result of Silas's death