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is considered final and is available for application by the surviving spouse. See Regulations sections 20.2010-2(c)(4), 20.2010-3(c)(3), and 25.2505-2(d)(3). Check the appropriate box in this section and see the instructions for Schedule M if more information is needed about QDOT. Section C. DSUE Amount Portable to Decedent's Surviv- ing Spouse. Complete Section C only if electing portability of the DSUE amount to the surviving spouse. On line 1, enter the decedent’s applicable exclusion amount from Part 2—Tax Computation, line 9d. The applicable exclusion amount is the sum of the basic exclusion amount for the year of death, any DSUE amount received from a predeceased spouse, if applicable, and any Restored Exclusion Amount. Line 2 is reserved. On line 3, enter the value of the cumulative lifetime gifts on which gift tax was paid or payable. This amount is figured on line 6 of the Line 7 Worksheet, Part B, as the total of Row (r) from the Line 7 Worksheet, Part A. Enter the amount as it appears on line 6 of the Line 7 Worksheet, Part B. Figure the unused exclusion amount on line 9. The DSUE amount available to the surviving spouse will be the lesser of this amount or the basic exclusion amount shown on Part 2—Tax Computation, line 9a. Enter the DSUE amount as determined on line 10. Section D. DSUE Amount Received From Predeceased Spouse(s). Complete Section D if the decedent was a surviving spouse who received a DSUE amount from one or more predeceased spouses. Section D requests information on all DSUE amounts received from the decedent’s last deceased spouse and any previously deceased spouses. Each line in the chart should reflect a different predeceased spouse; enter the calendar year(s) in column F. In Part 1, provide information on the decedent’s last deceased spouse. In Part 2, provide information as requested if the decedent had any other predeceased spouse whose executor made the portability election. Any remaining DSUE amount which was not used prior to the death of a subsequent spouse is not considered in this calculation and cannot be applied against any taxable transfer. In column E, total only the amounts of DSUE received and used from spouses who died before the decedent’s last deceased spouse. Add this amount to the amount from Part 1, column D, if any, to determine the decedent’s total DSUE amount. Schedule A—Real Estate If any assets to which the special rule of Regulations section 20.2010-2(a)(7)(ii) applies are reported on this schedule, do not enter any value in the last three columns. See the instructions for Part 5—Recapitulation, line 10, for information on how to estimate and report the value of these assets. If the total gross estate contains any real estate, complete Schedule A and file it with the return. On Schedule A, list real estate the decedent owned or had contracted to purchase. Number each parcel in the left-hand column. CAUTION ! Schedule A—Example 1 In this example, alternate valuation is not adopted; the date of death is January 1, 2022. Item number Description Alternate valuation date Alternate value Value at date of death 1 House and lot, 1921 William Street NW, Washington, DC (lot 6, square 481). Rent of $8,100 due at the end of each quarter, February 1, May 1, August 1, and November 1. Value based on appraisal, copy of which is attached . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $550,000 Rent due on item 1 for quarter ending November 1, 2021, but not collected at date of death . . . 8,100 Rent accrued on item 1 for November and December 2021 . . . . . . . . . . . . . . . . . . . . . . 5,400 2 House and lot, 304 Jefferson Street, Alexandria, VA (lot 18, square 40). Rent of $1,800 payable monthly. Value based on appraisal, copy of which is attached . . . . . . . . . . . . . . . . . . . . . 375,000 Rent due on item 2 for December 2021, but not collected at death . . . . . . . . . . . . . . . . . . 1,800 Schedule A—Example 2 In this example, alternate valuation is adopted; the date of death is January 1, 2022. Item number Description Alternate valuation date Alternate value Value at date of death 1 House and lot, 1921 William Street NW, Washington, DC (lot 6, square 481). Rent of $8,100 due at the end of each quarter, February 1, May 1, August 1, and November 1. Value based on appraisal, copy of which is attached. Not disposed of within 6 months of date of death . . . . . . . . . . . . . 7/1/22 $535,000 $550,000 Rent due on item 1 for quarter ending November 1, 2021, but not collected until February 1, 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2/1/22 8,100 8,100 Rent accrued on item 1 for November and December 2021, collected on February 1, 2022 . . . 2/1/22 5,400 5,400 2 House and lot, 304 Jefferson Street, Alexandria, VA (lot 18, square 40). Rent of $1,800 payable monthly. Value based on appraisal, copy of which is attached. Property exchanged for farm on May 1, 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5/1/22 369,000 375,000 Rent due on item 2 for December 2021, but not collected until February 1, 2022 . . . . . . . . . . 2/1/22 1,800 1,800 Instructions for Form 706 (Rev. 09-2022) -21-