please answer number 11 and explain how you got the answer

Use the following scenario to answer questions 10 through 13. Rowdy died on January 1, 2023 after a rattlesnake bit him while he was making deliveries on his All property listed above was owned in sole ownership by Rowdy. The annuity will contunue to pay nis wife Mindy for her lifetime. Rowdy's will leaves all probate assets to his son and daughter in equal shares. Rowdy also owned a life insurance policy on his life. His basis in the policy was $100,000 and the death benefit was $500,000. The beneficiary of the insurance policy was Rowdy's daughter, Daphne. Rowdy's investment account had a transfer on death designation to Daphne. The family sued the FedEx and received $5,000,000 for wrongful death payable to Mindy and $500,000 for Rowdy's pain and suffering payable to Rowdy's estate. Rowdy made substantial gifts during his life. He paid gift tax of $184,000 in 2006,$92,8002014, and $295,250 on April 15, 2022. Rowdy's funeral cost $15,000. The car was sold 4/1/23 for its fair market value on that date in order to pay for Rowdy's $38,000 hand-carved marble headstone. Rowdy had $225,000 of medical expenses from the accident, but all expenses were covered by his medical insurance. The note receivable was being paid monthly. 10. What is the value of Rowdy's gross estate assuming the date of death valuation is selected? 11. What is the value of Rowdy's gross estate assuming the alternate valuation date is selected