All the following are steps in calculating a decedent’s maximum estate tax marital deduction EXCEPT:

All the following are steps in calculating a decedent’s maximum estate tax marital deduction EXCEPT:
A . Compute the decedent’s gross estate.
B . Subtract the allowable expenses and debts to determine the adjusted gross estate.
C . Determine the net amount of property in the gross estate that passes to the surviving spouse in a manner qualifying for the marital deduction.
D . Subtract the applicable exclusion amount available in the year of the decedent’s death.

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Answer: D