What is lisa credit for tax on prior transfers

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Pursuant to Zander's will, Lisa (Zander's sister) inherits property. Four years later Lisa dies. Federal estate tax attributable to the inclusion of the property in Zander's gross estate was $90,000. The estate tax attributable to the inclusion of the property in Lisa's gross estate is $60,000. What is Lisa's credit for tax on prior transfers?

Reference no: EM13134999

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