t the time of his death in $2022,$ Donald owned a farm $($a qualified, closely held business$)$ with a most suitable use value of $$6,975,000$ and a current use value of $$4,882,500.$

Question Content Area

a$.$ If the special$-$use valuation election is made, Donald's gross estate must include how much as to the farm?

$fill in the blank cdb$62500803400$a$\_1$

Question Content Area

b$.$ Assume the farm had a current use value of $$6,277,500($not $$4,882,500).$ Donald's gross estate must include how much as to the farm?

$fill in the blank e$9$e$81$e$0$e$1$f$83008\_1$