What was mary lowest possible estate tax liability

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Question - Mary died on April 3, 2021. As of this date, Mary's gross estate was valued at $16.5 million. On October 3, Mary's gross estate was valued at $16.5m. On October 3, Mary's gross estate was valued at $15.8 million. The estate neither distributed nor sold any assets before October 3, 2021. Mary's estate had no deductions or adjusted taxable gifts. What was Mary's lowest possible estate tax liability?

Reference no: EM133185700

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