In each of the following independent situations,describe the effect of the disclaimer procedure on Ray's taxable estate.In this regard,advise as to how much should be disclaimed,by whom,and whether a disclaimer should be made,for the death in 2011.

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The Answer of In each of the following independent situations,describe the effect of the disclaimer procedure on Ray's taxable estate.In this regard,advise as to how much should be disclaimed,by whom,and whether a disclaimer should be made,for the death in 2011.

In Each of the Following Independent Situations,describe the Effect of the Disclaimer