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Following his death in 2014, Zane Wulster's gross taxable estate was valued at $7,359,000. He has made a total of $232,855 of gifts that exceeded the annual gift tax exclusion.

a. What is the amount of his gross gift-adjusted taxable estate?

b. Are estate taxes payable?

Question - The amount of his gross gift-adjusted taxable estate is $________(Round to the nearest dollar.)

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