Under Alan's will, Nikki inherits his property. Seven years later, Nikki dies.

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a. The estate tax attributable to the inclusion of the property in Alan's gross estate is $2,600,000, and the estate tax attributable to the inclusion of the property in Nikki's gross estate is $3,000,000.

Nikki's credit for the tax on prior transfers is $

b. The estate tax attributable to the inclusion of the property in Alan's gross estate is $3,100,000, and the estate tax attributable to the inclusion of the property in Nikki's gross estate is $3,000,000.

Nikki's credit for the tax on prior transfers is $.