Mr. Sadiq died on 5 May 2020, leaving an estate comprising: 10,000 ABC plc shares, valued at £24,400 wife Main residence worth £350,000 Son Investment property valued at £84,000 Daughter 1,000 XYZ...

Extracted text: Mr. Sadiq died on 5 May 2020, leaving an estate comprising: 10,000 ABC plc shares, valued at £24,400 wife Main residence worth £350,000 Son Investment property valued at £84,000 Daughter 1,000 XYZ Investment Ltd shares valued at £68,000 Mr Sadiq had an outstanding unsecured loan of £5,750 to his bank at the time of his death. Mr. Sadiq left a will directing that his wife should take the ABC plc shares, the main residence should go to his son and the rest of his estate should go to his daughter. He had made one gross chargeable transfer during his lifetime in 2014 of £232,000. Required Show the IHT payable on Sadiq's estate.