Eng and Lew, both US citizens, died in 2007. Eng made taxable lifetime gifts of $100,000 that are not included in Eng’s gross estate. Lew made no lifetime gifts. At the dates of death, Eng’s gross estate was $1,600,000, and Lew’s gross estate was $1,800,000. A federal estate tax return must be filed for
|
Eng |
Lew |
|
|
a. |
No |
No |
|
b. |
No |
Yes |
|
c. |
Yes |
No |
|
d. |
Yes |
Yes |