you need to fill out Form 706 as much as possible based on the information given. You also need to attach a written explanation of why you completed the form the way you did and any relevant rules you applied.

Allison Garza died on August 1, 2022. Allison was a widow and had three children who are all adults. Allison's husband, Earl, died in 2017, but his estate did not file an estate tax return because his estate was only $1,000,000 and he left it all to Allison. Allison's SSN was 107-55-1234. Her address was 8796 Swanson Dr., Dallas, Texas 75248. She was born on July 12, 1950. Allison was very wealthy but did not leave all of her estate to her children. Her estate plan left $4M to each of her children and the remainder to her favorite charity, the Wounded Warrior Project. Allison's estate consists of the following:

Principal residence: $2,500,000

Second home: $450,000

Bank account: $200,000

Brokerage account: $15,000,000

Debts: $1,000,000 line of credit at bank, $20,000 credit card debt

Estate expenses (funeral, legal, etc.): $50,000

During her life, Allison made significant gifts to her children. She made $4,000,000 in taxable gifts during her lifetime.

Allison's executor has retained you to file the Form 706 and provide any other tax advice you deem appropriate.