2 method of calculating answer with 0%

arnold and rita were married for many years until the death of arnold on 10 april 2015 In his will Arnold left his death estate valued at £100000 to his sister .He had made no lifetime transfers Rita died on 12 January 2016 leaving a death estate worth £850000 to her brother.Rita had made a chargeable lifetime transfer of £50000 in 2011 Calculate the IHT payable on the death of Rita assuming that a claim is made to transfer Arnold's unused nil rate band chargeable trf of £50000 in pvs 7 years nrb available =325000