2. For each case calculate S2's share, the marital deduction, and the taxable estate on the assumption that $1's estate was left 75% to 52 and 25% to $1's children. The year shown is the year S1 died. year $1's net Estate $2's share 1940 $800,000 1960 $800,000 1980 $400,000 1980 $200,000 2015 $6,000,000 S1's % of the community property Marital Deduction taxable Estate