For 2017, the estate and gift tax exemption is $5.49 million per individual, up from $5.45 million in 2016.
Here is the link the IRS website regarding this:
https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes
Mt. Helix Lifestyles Real Estate Services: Jason Kardos, Broker
Homes for Sale in La Mesa, Mt. Helix, Spring Valley and surrounding areas.