In February of the Current Year,Tom Dies

question 18

Multiple Choice

In February of the current year,Tom dies.Two years and nine months before the date of death,Tom made a gift of stock valued at $2 million.Gift taxes paid on the transfer by Tom were $435,000 after reduction for a $345,800 unified credit ($780,800 - $345,800) .At the time of his death,the gifted stock was valued at $2.3 million.The amount included in Tom's gross estate from this transfer is

• A)$2,000,000.
• B)$2,300,000.
• C)$435,000.
• D)none of the above

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Definitions:

Compact Bone

A dense and strong type of bone tissue that forms the outer layer of bones, providing structural support and protection.

Osteons

Structural units found in compact bone, consisting of a central canal surrounded by concentric rings of calcified matrix.

Circumferential

Pertaining to or forming a circle or a circumference.

Concentric

A type of muscle contraction where the muscle shortens while generating force, commonly occurring during the lifting phase of an exercise.