14. Marty and Martha are married. When Marty dies, he expects his gross estate, after funeral and administrative expenses, to be approximately $4,000,000. They have a child, Mary to which they ultimately want to leave everything. Martha owns assets in her own name of $400,000. At the time of his death, the applicable exclusion amount was $1,500,000. To minimize estate taxes to both him and his wife, how should the will be set up