Under Alan's will, Nikki inherits his property. Seven years later, Nikki dies. Click to access Exhibit 27.2, Credit for Tax on Prior Transfers. Based on the following independent assumptions, what is Nikki's credit for the tax on prior transfers?

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 $ .

c. How do your answers to the above questions change if Nikki died four years after Alan? The tax credit percentage used would be %.

Exhibit 27.2: Credit for Tax on Prior Transfers

Interval between Deaths	Credit Allowed
Within 2 years	100%
Within 3 to 4 years	80%
Within 5 to 6 years	60%
Within 7 to 8 years	40%
Within 9 to 10 years	20%

that's all I have