Suppose during 2017 that Cypress Semiconductor Corporation reported net cash provided by operating activities of $94,460,000, cash used in investing of $39,812,000, and cash used in financing of $7,221,000. In addition, cash spent for fixed assets during the period was $27,438,000. No dividends were paid. Calculate free cash flow. (Show a negative free cash flow with either a - sign e. g. -15,000 or in parenthesis e. g. (15,000).)

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?