Carter died in 2016 with a gross estate of $6 million. Before he was married in 2002,

Question:

Carter died in 2016 with a gross estate of $6 million. Before he was married in 2002, Carter had made taxable gifts of $400,000 upon which he paid no gift tax. All of Carter's property passes to his surviving spouse. Referring to the formula for the Federal estate tax, as to Carter's estate, what is his:
a. Taxable estate?
b. Tax base?

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