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On December 1, 1976, Bart Made a Gift and Claimed

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On December 1, 1976, Bart made a gift and claimed a $30,000 specific exemption. When Bart died in 2017, his tax base was $2,000,000. Assuming the maximum unified credit is $780,800, what is the credit available when computing Bart's estate tax?

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$780,800 - ($30,000 × 0.20)= $...

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