Under Elliott's will, Lucia inherits property. Lucia dies 18 months later. Assume that the estate tax attributable to the inclusion of the property in Elliotts gross estate was $28,000 and that the estate tax attributable to the inclusion of the property in Lucias gross estate is $19,000.

a. Under these circumstances, Lucia's estate claims a credit against the estate tax of $ .

b. What were answer be if Lucia died five years after inheriting the property?