Angie and her daughter, Ann, who are the only shareholders of Bluebird Corporation, each paid $200,000 four years ago for their shares in Bluebird. Angie also owns 20% of the stock in Redbird Corporation. The Redbird stock is worth $1 million, and Angie's basis in the stock is $100,000. Angie dies in the current year leaving all of her property to her husband, Gary, but Ann wants to lie the sole shareholder of Bluebird Corporation. Bluebird has assets worth $8 million (basis of $1.4 million) and E & P of $2 million. Angie’s estate is worth approximately $16 million. Angie had made gifts during her lifetime to Ann. What are the tax issues for Angie’s estate, Ann, and Bluebird?