问题如下：
Ross passed away recently，he had a taxable estate of €8,000,000. His children are the beneficiaries of the estate. The country imposes an inheritance tax threshold on estates valued above €608,000, The tax rate of the estate is 35%. The amount of inheritance tax is closet to?
选项：
A.€2,587,200
B.€2,800,000
C.€2,725,520
解释：
A is correct.
考点: Inheritance Tax
解析: 征税的起点是608,000，意味着对遗产中超过608,000的部分征税。
inheritance tax =€（8,000,000-608,000）×0.35=€ 2,587,200
CFA碰到这种题型，是不是统一按照超出部分征税来计算？在税法里边儿，起征点和免征额是完全不同的概念。。。
