What amount of agath estate would be assessed

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Question - Albert and Agatha, both U.S. citizens, had been married for 30 years when Agatha died in 2022. At the time of Agatha's death, their community property estate had a fair market value of $28.8 million. Neither Albert nor Agatha had any separate property. Their estate plan provided that upon the death of the first spouse to die all the property of the deceased spouse would pass to the surviving spouse. What amount of Agath's estate would be assessed a federal estate tax after her death in 2022?

Reference no: EM133157010

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