When the owner invests cash in a business:
a. assets and revenue increase.
b. assets increase and owner's equity decreases.
c. liabilities decrease and owner's equity increases.
d. assets and owner's equity increase.?

Bernard made a gift of $500,000 to his brother in 2014. due to bernard’s prior taxable gifts he paid $200,000 of gift tax. when bernard died in 2019, the applicable gift tax credit had increased. at bernard’s death, what amount related to the $500,000 gift to his brother is included in his gross estate?