A$,$ a widow, died in $2014$ with the following assets: savings account $($$$15,000),$ checking account $($$$1,500),$ certificates of deposit $($$$43,000),$ stocks and bonds $($$$378,000),$ auto $($$$6,000),$ real estate $($$$254,000),$ which is subject to a recourse mortgage of $$30,000,$ joint and survivor checking account with her son J in which she contributed all the funds $($$$2,500),$ and personal and household goods $($$$15,000).$ A also was the beneficiary of a testamentary trust created under the will of her late husband H$,$ pursuant to which she was entitled to the income from the trust payable at least annually and over which she had a power to appoint the entire trust assets in favor of herself during her life or to the estate on her death. The value of the trust corpus equals $$4,140,000.$ The amount of funeral and administration expenses equals $$25,000.$ Her will provides that all of her estate is to pass to J$.$ What is the amount of A$$s gross estate for federal estate tax purposes? Consider $2033,2040,$ and $2041.$ What is A$$s taxable estate assuming that her state of domicile imposes no taxes on her death? Consider $2051$ and $2053.$ What is A$$s taxable estate assuming her state of domicile imposes an estate tax equal to the maximum state death tax credit that was allowable under $2011$ before the Tax Act of $2001?$ Consider $2051,2053,$ and $2058.$ What would be the amount of federal estate tax due under $1$b and $1$c$?$ Consider $2001$ and $2010.$ Would a federal estate tax return be required to be filed by A$$s executor? Consider $6018.$