Allison Garza died on August $1,2022.$ Allison was a widow and had three children who are all adults. Allison's husband, Earl, died in $2017,$ but his estate did not file an estate tax return because his estate was only $$1,000,000$ and he left it all to Allison. Allison's SSN was $107-55-1234.$ Her address was $8796$ Swanson Dr$.,$ Dallas, Texas $75248.$ She was born on July $12,1950.$ Allison was very wealthy but did not leave all of her estate to her children. Her estate plan left $$4$M to each of her children and the remainder to her favorite charity, the Wounded Warrior Project. Allison's estate consists of the following:

Principal residence: $$2,500,000$

Second home: $$450,000$

Bank account: $$200,000$

Brokerage account: $$15,000,000$

Debts: $$1,000,000$ line of credit at bank, $$20,000$ credit card debt

Estate expenses $($funeral$,$ legal, etc.$)$: $$50,000$

During her life, Allison made significant gifts to her children. She made $$4,000,000$ in taxable gifts during her lifetime.

Allison's executor has retained you to file the Form $706$ and provide any other tax advice you deem appropriate. Please prepare the form and your written explanation.