American College Exam HS330 Topic 2 Question 98 Discussion

A man recently died with only probate assets. Under the terms of his will, he left his entire probate estate outright to his wife. The following are relevant facts about the estate:

Gross estate $2,000,000

Estate administration expenses 50,000

Debts of decedent 200,000

Allowable funeral expenses 5,000

The amount of the allowable marital deduction is