Under Elliott's will, Lucia inherits property. Lucia dies 18 months later. Assume that the estate tax attributable to the inclusion of the property in Elliott's gross estate was $28,000 and that the estate tax attributable to the inclusion of the property in Lucia's gross estate is $19,000.
Click to access Exhibit 18.3, Credit for Tax on Prior Transfers.
a. Under these circumstances, Lucia's estate claims a credit against the estate tax of $_________.
b. What would the answer be if Lucia died five years after inheriting the property?