How much is includable in Sue's gross estate for purposes of determining the estate tax, after her death?

In determining what is includable in Sue's gross estate for estate tax purposes, it’s essential to recognize the types of assets that are considered part of the gross estate under federal estate tax law. The gross estate generally consists of all property owned by the decedent at the time of death, including cash, real estate, stocks, and other valuable items.

The amount that is includable in the gross estate directly impacts the estate tax liability. If Sue's estate has certain assets that are valued at $75, these assets would be included in her gross estate calculation. This includes things that are jointly owned, certain life insurance proceeds, and assets that she had the power to control.

It's crucial to understand that $0 or amounts less than $75 would not represent the full valuation of an estate that holds assets of tangible value. Similarly, amounts higher than $75 would exceed what is reflected here, assuming no additional factors like debts or expenses are influencing the overall calculation. Therefore, having $75 as the includable amount is justified if that reflects the assessed value of her estate assets post-death, aligning it with typical estate valuation principles.