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American College Exam HS330 Topic 1 Question 60 Discussion

Actual exam question for American College's HS330 exam
Question #: 60
Topic #: 1
[All HS330 Questions]

The following are facts concerning a decedent's estate:

Taxable estate $2,000,000

Pre-1977 taxable gifts 500,000

Post-1976 adjusted taxable gifts 300,000

Post-1976 gifts made to a qualified charity 200,000

The tentative tax base of this estate is

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Suggested Answer: C

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