Provide the following information about charitable bequests from estates that filed a Form 990 in the latest year with complete data. Provide this data for the United States in the aggregate, for your state, and for a neighboring state. Create a Microsoft Excel table to support your findings, and send it to your instructor.

a. How many estates claimed a deduction for charitable gifts?

b. What was the total amount of those gifts?

c. What percent of the donors’ gross estate was transferred to charity in this manner?