16) When Wimpy Willard & Gold Digging Glenda became engaged on Valentines Day 2022, Wimpy Willard gave Gold Digging Glenda a diamond engagement ring worth $142,017. After their wedding and subsequent honeymoon the following June, Wimpy Willard gave Gold Digging Glenda $580,260 of start-up money for Gold Digging Glenda to open her own marriage counseling office. When Wimpy Willard files Form 709, he can claim a marital deduction amounting to:

a: $722,277

b: $706,727

c: $864,260

d: some other amount (your answer:_________________)