Tim and Faith, husband and wife, have combined wealth of $22 million composed of real estate, cash, securities and stock in a closely-held corporation. Assume that their wealth is divided evenly by value between them. They have indicated to you that the corporation is rapidly growing in value each year. Assume also that this is Tim and Faith's only marriage. They have a simple estate plan where each of their Wills gives everything outright to the survivor. Neither has made any taxable gifts