iht kaplan 209

this is the part relevant to my doubt
on 23 aug 2018 aurora made a gift of house valued at 416000 to her neohew. this was a wedding gift. aurora husband andrew dies on 15 aug 2022 with all his assets left to aurora. during feb 2022 aurora and andrew both made lifetime gift of assets to their children which fully utilised their respective iht nrb of 325000. calculate iht on aurora death

my doubt-
We’ve claimed 1000 and 6000 on pet. now the qnt clearly says in 2022 both aurora and her husband hv used their nrbs. so this means now on death calcualtion aurora has zero nrb left right as used it up. within 7 yrs. but n kapln solution thyve given used nrb in prevoius 7 yrs is zero so theyve availed her full 325000 nrb on death. can u explain this