42 Husband predeceased his wife. At the time of Husand's death he had the following debt: mortgage on personal residence (cp) - $450,000; car loan (cp) - $29,000; mortgage on vacation rental (sp-h) - $290,000; credit cards (cp) $12,000; business loan (sp-h) - $540,000. What total amount of debt could be deducted from Husband's gross estate? a. $1,075,500 b. $1,341,500 c. $830,000 d. $1,321,000