Kim airedale, a manager of waggers, inc., was reviewing the water bills of a dog daycare and spa. she determined that its highest and lowest bills of $3600 and $2800 were incurred in the months of may and november, respectively. if 500 dogs were washed in may and 200 dogs were washed in november, what was the variable cost per dog associated with the company's water bill? (round your answer to the nearest cent.) a. $7.20 b. $4.00 c. $14.00 d. $2.67

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?