1.Rebekah died in 2019. She had been married to Robert for 22 years, and the two had amassed a community property estate of $50,000,000. Rebekah's will directs three specific bequests to her mother, brother, and father of $8,000,000, $500,000, and $12,000,000, respectively and creates a bypass trust to receive property equal to any remaining applicable estate tax credit available after her specific bequests. The bypass trust gives Robert the right to income for his life and the remainder of the trust to her two sons and leaves the residue of the estate to Robert. Rebekah's will directs the residue to be used to pay the estate taxes. What is the marital deduction on Rebekah's federal estate tax return?