In 2018, Usher Sports Shop had cash flows from investing activities of −$4,444,000 and cash flows from financing activities of −$5,920,000. The balance in the firm’s cash account was $1,623,000 at the beginning of 2018 and $1,758,000 at the end of the year. Calculate Usher Sports Shop’s cash flow from operations for 2018.

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?