In February of the Current Year,Tom Dies

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