How would your answer to question 4 change if you also assume that

(i) the inheritancetax owed on Frederic Kohler's estatewas 50.2%of its holdingsin Kohler Co. (equivalentto 489 sharesof the 975 he owned);

(ii) the taxes paidby the estate amounted to $27 million (489 sharesat $55,400 each);

(iii) were the settlementor the trialto result in a revised share pricein excessof $55,400,the IRS would likely demanda similar valuationfor its claimon Frederic's estate;and

(iv) Herbert Kohler estimates the probability of the IRS's demand at 100% if he proceeds to trial,and 50% if he settles.