So-hyun and her husband, KJ, each own assets valued at $3,000,000. If KJ dies in 2014 and

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So-hyun and her husband, KJ, each own assets valued at $3,000,000. If KJ dies in 2014 and leaves all of his assets to So-hyun, without the use of a trust arrangement how much of his estate will be subject to tax? If So-hyun were also to pass away in 2014, after receiving KJ's assets, what will be her estate tax liability?
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