Brooke made taxable gifts as follows: $300,000 in 1973,$200,000 in 1974,$600,000 in 1985,and $700,000 in 2001.In 2008,Brooke dies leaving a taxable estate of $3,000,000.Brooke's tax base for applying the unified tax rate schedules (for estate tax purposes)is:

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Start with the taxable estate of $3,000,000 and add all post-1976 taxable gifts ($600,000 + $700,000).

Brooke Made Taxable Gifts as Follows: $300,000 in 1973,$200,000 in 1974,$600,000