@IRonMaN I swear you're correct.  I was going to write something like "how much above a million"... also.

But then, I had to first clean the floor because gravity got my whole cup of coffee earlier this morning.  Last night, my dancing partner kept stepping (up-ish) on the bottom of my feet again and again.... 

Seriously folks, while an estate is NOT required to file a F706, consider the suitability of filing to reserve the DSUEA.  However, the estate (of the 2017 passing) likely has missed the boat because the election has to be timely filed, even with the relief per Rev. Proc, 2017-34.

I've been trying to convince widows and widowers to hire me to file F706 regardless of the decedent's estate value "just to reserve the DSUEA" in order to lower their own estates' estate tax should they hit the lottery.  So far, my rate of success is still about the same as hitting the lottery.