A woman recently died with only probate assets. Under the term of her will, she left her entire probate estate outright to her husband. The following are relevant facts concerning the estate.
Gross estimate $1,950,000
Estate Administration Expenses 60,000
Debts of decedent 240,000
Allowable funeral expenses 5,000
The amount of the allowable marital deduction is:
(A) $1,645,000
(B) $1,650,000
(C) $1,885,000
(D) $1,890,000
Provide a detailed explanation for your answer. Only answer if you have a strong estate planning background.