20. Darlene died in 2020. She had been married to Bruce for 34 years, and the two had amassed a community property estate of $26,000,000. Darlene'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 Bruce the right to income for his life and the remainder of the trust to her two daughters and leaves the residue of the estate to Bruce. Darlene's will directs the residue to be used to pay the estate taxes. What is the marital deduction on Darlene's federal estate tax return