Thanks Mary Kay.

I understand “Adjusted Taxable Gifts” are added back and yes, gift tax paid within 3 years of death. Where I had trouble was the definition of “life estate” for IRC 2036 & 2035. I was under the impression that if I owned property in my name, I had a life estate and remainder estate and 2036 applied to the life estate that I owned. But, after some addition research, I don’t think this is the case. 2036, and 2035(a)’s reference to 2036, is in the context if you only have a “life estate”. Makes sense.