Sue died on May 3, 2013. On October 1, 2010, Sue gave Tom land valued at $2,013,000.

Question:

Sue died on May 3, 2013. On October 1, 2010, Sue gave Tom land valued at $2,013,000. Sue applied a unified credit of $330,800 against the gift tax due on this transfer. On Sue's date of death the land was valued at $2.4 million.
a. With respect to this transaction, what amount was included in Sue's gross estate?
b. What is the amount of Sue's adjusted taxable gifts attributable to the 2010 gift?