Under Rowena's will, Mandy (Rowena's sister) inherits her property. One year later, Mandy dies.

Based on the following independent assumptions, what is Mandys credit for the tax on prior transfers?

a. The estate tax attributable to the inclusion of the property in Rowena's gross estate is $700,000, and the estate tax attributable to the inclusion of the property in Mandy's gross estate is $800,000.

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

b. The estate tax attributable to the inclusion of the property in Rowena's gross estate is $1,200,000, and the estate tax attributable to the inclusion of the property in Mandy's gross estate is $1,100,000.

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

c. How does your answers to the above questions change if Mandy died seven years after Rowena? As the intervening deaths move further apart (at two year intervals), the tax credit percentage

decreases by %