A man died in February of this year. Last year, when he learned that he had terminal illness, he immediately made the following gifts and filed the…

A man died in February of this year. Last year, when he learned that he had terminal illness, he immediately made the following gifts and filed the required gift tax return: Fair Market Value Gift of listed stock to a qualified charity $200,000 Gift of listed bonds to his wife 300,000 Gift of a boat to his son 10,000 Gift of a sports car to his daughter 10,000 What amount must be brought back to the man’s estate as an adjusted taxable gift in the calculation of his federal estate taxes?