Basic courses offered specifically to prepare students for college-level courses are called
a . duel enrollment classes
b .advanced placement courses
c. prerequisites
d. developmental courses.

Bernard made a gift of $500,000 to his brother in 2014. due to bernard’s prior taxable gifts he paid $200,000 of gift tax. when bernard died in 2019, the applicable gift tax credit had increased. at bernard’s death, what amount related to the $500,000 gift to his brother is included in his gross estate?