Applicable If the current gross fair market value of the decedent's real and personal property excluding the

property described in Section 13050 of the California Probate Code, does not exceed one hundred sixty six thousand two hundred fifty dollars ($166,250) if decedent died before April 1, 2022 or one hundred eighty four thousand five hundred dollars ($184,500) if decedent died on or after April 1, 2022.