Jatter died on 10 October 2019

Jatter died on 10 October 2019. He was survived by two adult children, a son and a daughter. Jaffer's wife had died on 25 July 2008. On 7 March 2018, Jaffer had made a cash gift of £270,000 to his daughter as a wedding gift when she got married. Jaffer had also paid his son's university tuition fees in each of September 2017, 2018 and 2019, making the payments directly to the university. He was advised that these payments were exempt from inheritance tax under the normal expenditure out of income exemption. On 2008/09, Jaffer's wife was died, she had left £240,000 to their daughter and the remainder of her estate to affer. She made no lifetime transfers. If you know the nil rate band for the tax year 2008/09 was £312,000. What is the amount of Jaffer's wife's nil rate band which is not used? A. £75.000 BE72.000 C312,000 D. £325.000