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
Answer: C
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