Pursuant to Corey's Will,Emma (Corey's Sister) Inherits His Property

question 157

Multiple Choice

Pursuant to Corey's will,Emma (Corey's sister) inherits his property.Emma dies later.The estate tax attributable to the inclusion of the property in Corey's gross estate was $300,000.The estate tax attributable to the inclusion of the property in Emma's gross estate is $400,000.Emma's credit for the tax on prior transfers (under § 2013) is:

• A)$0 if Emma died 9 1/2 years after Corey.
• B)$32,000 if Emma died 3 years after Corey.
• C)$40,000 if Emma died 1 year after Corey.
• D)$24,000 if Emma died 5 1/2 years after Corey.
• E)None of the above amounts is correct.

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Definitions:

Ossicles

Small bones, particularly the three in the middle ear (malleus, incus, and stapes) that aid in hearing by transmitting sound vibrations.

Audiogram

a graphical representation of a person's hearing ability, plotting the threshold of hearing for various frequencies against volume level.

-gram

A suffix denoting something written or recorded in a specified way, often used in medical and scientific terminology.

Keflex

An antibiotic used to treat various bacterial infections.