Tax Drill - Section 2032A Recapture Kaylee's estate elected 2032A regarding farmland. As a result, her estate tax liability was reduced by $386,000. Five years after Kaylee's death, Cosmo (the qualifying heir) leases the farm to an unrelated party for $250,000. As result, Cosmo must pay $ in additional estate tax liability. Tax Drill - Section 2032A Recapture Kaylee's estate elected 2032A regarding farmland. As a result, her estate tax liability was reduced by $386,000. Five years after Kaylee's death, Cosmo (the qualifying heir) leases the farm to an unrelated party for $250,000. As result, Cosmo must pay $ in additional estate tax liability