Presuming the § 2032A election is properly made for a decedent who died in 2016, what value is included in the gross estate in each of the following independent situations? $$\begin{array} { l c c }
& \text { Special Use } & \text { Best Use } \
& \text { Value } & \text { Value } \
\text { Situation A } & \$ 4,000,000 & \$ 4,900,000 \
\text { Situation B } & 1,200,000 & 3,000,000
\end{array}$$

Question

Presuming the § 2032A election is properly made for a decedent who died in 2016, what value is included in the gross estate in each of the following independent situations? $$\begin{array} { l c c } 
& \text { Special Use } & \text { Best Use } \
& \text { Value } & \text { Value } \
\text { Situation A } & \$ 4,000,000 & \$ 4,900,000 \
\text { Situation B } & 1,200,000 & 3,000,000
\end{array}$$

Quizplus · Accepted Answer

The Answer of Presuming the § 2032A election is properly made for a decedent who died in 2016, what value is included in the gross estate in each of the following independent situations? $$\begin{array} { l c c } 
& \text { Special Use } & \text { Best Use } \
& \text { Value } & \text { Value } \
\text { Situation A } & \$ 4,000,000 & \$ 4,900,000 \
\text { Situation B } & 1,200,000 & 3,000,000
\end{array}$$

Presuming the § 2032A Election Is Properly Made for a Decedent