Angela Burke Died in 2014 Leaving a Gross Estate That

Angela Burke died in 2014 leaving a gross estate that consists of the following assets: (values given are market values on date of death or valuation):
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$\begin{array} { l r } \text { House } & \$ 550,000 \\ \text { Investment in Hogan Stock } & 200,000 \\ \text { Dividends dedared, not paid on Hogan Stock } & 10,000 \\ \text { Automobile } & 20,000 \\ \text { Jewelry } & 50,000 \\ \text { Other Personal Froperty } & 20,000 \\ \\\text { Her unpaid bills included the following: } & \\ \quad \text { Funeral expenses } &\$10,000 \\ \quad \text { Administrative expenses } & 6,500 \\ \quad \text { Final income tax } & 33,500 \\ \text { Mortgage } &120,000 \end{array}$

Since 1980 , Angela has made taxable gifts of $\$ 200,000$ to her children, to whom she al so leaves her estate. Required:
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Determine, in good form, the tax base for the estate.
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