LO.8 In each of the following independent situations, what bypass (exclusion) amount is available to Ava’s estate when she dies in 2012? Assume that any appropriate procedures are followed, and that elections are made to transfer to Ava any DSUEA of Al, the deceased husband.

a. Al died in 2009 and never used any of his bypass amount.

b. Al died in early 2011 and did not use any of his bypass amount.

c. Same as part (b). Ava remarried in 2011, and Andy, her second husband, had used

$1 million of his bypass amount in making past taxable gifts. Andy predeceases Ava in late 2011.