Boardman Company reported the following data for the month of January: Inventories: 1/1 1/31 Raw materials $32,000 $31,000 Work in process $18,000 $12,000 Finished goods $30,000 $35,000 Additional information: Sales revenue $210,000 Direct labor costs $40,000 Manufacturing overhead costs $70,000 Selling expenses $25,000 Administrative expenses $35,000 If raw materials costing $35,000 were purchased during January, the total manufacturing costs for the month would be:

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?