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Bernard made a gift of $500,000 to his brother in 2014. Due to Bernard's prior taxable gifts he paid $200,000 of gift tax. When Bernard died in 2021, the applicable gift tax credit had increased. At Bernard's death, what amount related to the $500,000 gift to his brother is included in his gross estate?

1. $0
2. $153,000
3. $200,000
4. $500,000