What amount is included in fatimas estate and why

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Question: Fatima made a gift of stock to Yousef 18 months ago. At the time of the gift, the stock was worth $75,000, and Fatima paid $16,900 of the gift tax on the transaction. At Fatima's death 4 months ago, the stock was worth $115,000. What amount is included in Fatima's estate and why?

Reference no: EM133610044

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