any amount deductible under paragraph (3) or (4) of section 2053(a), and (2) increased by the excess of— (A) the sum of— (i) the amount of gifts determined under subsection (b)(3), plus (ii) the amount (if more than de minimis) of other transfers from the decedent to the decedent’s spouse (at the time of the transfer) within 10 years of the date of the decedent’s death, plus (iii) the amount of other gifts (not included under clause (i) or (ii)) from the decedent within 3 years of such date, other than gifts to members of the decedent’s family otherwise excluded under section 2503(b), over (B) the sum of the amounts described in clauses (i), (ii), and (iii) of subparagraph (A) which are otherwise includible in the gross estate. For purposes of the preceding sentence, the Secretary may provide that de minimis gifts to persons other than members of the decedent’s family shall not be taken into account. (d) Adjusted value of the qualified family-Owned business interests For purposes of this section, the adjusted value of any qualified family-owned business interest is the value of such interest for purposes of this chapter (determined without regard to this section), reduced by the excess of— (1) any amount deductible under paragraph (3) or (4) of section 2053(a), over (2) the sum of— (A) any indebtedness on any qualified residence of the decedent the interest on which is deductible under section 163(h)(3), plus (B) any indebtedness to the extent the taxpayer establishes that the proceeds of such indebtedness were used for the payment of educational and medical expenses of the decedent, the decedent’s spouse, or the decedent’s dependents (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), plus (C) any indebtedness not described in subparagraph (A) or (B), to the extent such indebtedness does not exceed $10,000. (e) Qualified family-Owned business interest (1) In general For purposes of this section, the term qualified family-owned business interest