Let x be the distance of a point P ( lies on the building ) from the top of the building such that AP is perpendicular to the building and y be the distance of the building from point A, ( shown in the below diagram )
Given,
Point A is 8.20 m above level ground,
So, the height of the building = ( x + 8.20 ) meters,
Now, 1 degree = 60 minutes,
⇒
By the below diagram,
Now, again by the below diagram,
Hence, the height of the building = x + 8.20 = 30.11 meters (approx)
Total taxable estate = Total estate value - Estate Exemption
Note: According to Exhibit 19-6 for Estate Exemption, Estate Exemption is 11.4 million.
We know that Estate Exemption is higher than total estate value, therefore will be no tax liability on the successor, so the value of tax liability will be zero.