What is D taxable estate?

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The decedent, D, died this year.

The facts concerning D estate are:

Gross estate $3,400,000

Marital deduction 0

Charitable deduction 600,000

Funeral & administration expenses 00,000

Gifts made after 1976 170,000

State death taxes payable 192,000

What is D taxable estate?
A . $2,138,000
B . $2,358,000
C . $2,528,000
D . $2,720,000