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For $2021,$ the federal tax code allows an estate valued at up to $$11\mathrm{.}7$ million to be transferred tax free to any heir. If the estate is valued at more than $$11\mathrm{.}7$ million, the amount over $$11\mathrm{.}7$ million will be taxed at

A$.25$ percent.

B$.30$ percent.

C$.40$ percent.

D$.55$ percent.