Required Information EXHIBIT $25-2$ The Exemption Equivalent $/$ Applicable Exclusion Amount

$*$The estate tax was optional for decedents dying in $2010.$ In lieu of the estate tax, executors could opt to have the adjusted tax basis of the assets in

the gross estate carry over to the heirs of the decedent. The applicable credit and exemption are zero for taxpayers who opt out of the estate tax in

$[$The following information applles to the questions displayed below.$]$

Tom Hrulse was an entertainment executive who had a fatal accident on a film set. Tom's will directed his executor to

distribute his cash and stock to his spouse, Kaffie, and the real estate to a church, The First Church of Methodology.

The remalnder of Tom's assets were to be placed in trust for three children. Tom's estate consisted of the following:

Assets:

Liabilities:

Mortgage

$[$$$4,000,000],[4,900,000],[$$$88,900,000]$