In February of This Year, Tom Dies

In February of this 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) $435,000.
B) $2,000,000.
C) $2,300,000.
D) none of the above