Lisa has been widowed three times. Her first husband died in 2009 leaving an unused exclusion amount of $3.5 million. The second husband died in 2011 leaving the entire $5 million exclusion amount unused. Lisa's third husband died in 2016 with an unused exclusion amount of $4 million. Lisa's DSUE amount is:

Question

Quizplus · Accepted Answer

Lisa's DSUE amount is equal to the unused exclusion amount from her most recent deceased spouse, which in this case is $4 million from her third husband. The unused exclusion amounts from her first and second husbands cannot be used towards her DSUE amount as they are not from her most recent deceased spouse.

Lisa Has Been Widowed Three Times