Bess died in 2013. Her gross estate, which totaled $7 million, included a $100,000 life insurance policy on her life that she gave away in 2011. The taxable gift that arose from giving away the policy was $15,000. In 2010, Bess made a $740,000 taxable gift of stock whose value increased to $790,000 by the time Bess died. Assume her estate tax deductions totaled $80,000.
a. What was her estate tax base?
b. What unified credit could her estate claim?