The adjusted gross estate of Debra, decedent, is $16,000,000 Debra's estate will incur death taxes and funeral and administration expenses of $2,000,000 Debra's gross estate includes stock in Silver Corporation that she had purchased 12 years ago for $1,200,000 (date of death fair market value of $6,000,000) At the time of her death, Debra owned 80 of the stock in Silver Corporation Silver Corporation (E