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A man recently died with only probate assets. Under the terms of his will, he left his entire probate estate out right to his wife.

A man recently died with only probate assets. Under the terms of his will, he left his entire probate estate out right to his wife.

The following are relevant facts concerning the estate:

Gross estate $2,400,000

Estate administration expenses 85,000

Debts of decedent 100,000

Allowable funeral expenses 10,000

The amount of the allowable marital deduction is
A . $2,205,000
B . $2,215,000
C . $2,305,000
D . $2,315,000

Answer: A

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