In December 2016, Curt and Kate elected gift splitting to report 516,228,000 of gifts of stocks Curt made to Curt, Jr. Each paid gift taxes of 11,060,000 by spending his or her own funds. Kate died in January 2019 and was survived by Curt. Her only taxable gift was the one reported for 2016. When Kate died in 2019, the stock had appreciated to $18.8 million. With respect to the 2016 gift, what amount was in-cluded in Kate's gross estate, and what amount was reportable as adjusted taxable gifts?