The following are facts concerning a decedent's estate: Taxable estate Pre-1977 taxable gifts Post-1976 adjusted taxable gifts Post-1976 gifts made to a qualified charity The tentative tax base of this estate is O $400,000 $1,500,000 $2,050,000 $2,450,000 $1,900,000 $100,000 $150,000 $300,000

The following are facts concerning a decedent's estate: Taxable estate $1,900,000 Pre-1977 taxable gifts $100,000 Post-1976 adjusted taxable gifts $150,000 Post-1976 gifts made to a qualified charity $300,000 The tentative tax base of this estate is $400,000 $1,500,000 $2,050,000 $2,450,000