Sam Snider died February 14, 2016, survived by his spouse Janet and several children. Sam had not made any taxable gifts. Sam’s gross estate was $7 million. In each of the following independent situations, indicate the amount of Sam’s basic exclusion amount that is portable to Janet and that can be used by Janet’s estate if Sam’s executor makes the appropriate election.

a. Sam’s deductions, including the marital deduction, total $3.7 million; Janet dies in 2017.

b. Sam’s deductions, including the marital deduction, total $1.1 million; Janet dies in 2017.

c. Sam’s deductions, including the marital deduction, total $6 million; Janet dies in 2021.

d. Sam’s deductions, including the marital deduction, total $5.5 million. Janet remarries late in 2016. Her new spouse dies early in 2017 with a $9 million taxable estate, and Janet dies late in 2017.