43 Husband and wife, Silverster and Trixie, were both U.S. citizens and lifelong California residents. Silvester and Trixie had been married for 50 years and had accumulated their wealth solely through their wages and investments. Trixie died in 2022. At the time of her death their total estate had a fair market value of $26.8 million. Their estate plan provided that upon the death of the first spouse to die all of the property of the deceased spouse would pass to the surviving spouse. After Trixie's death Sylvester took advantage of the exemption "portability rule". What was the total amount of Federal Estate Tax exemption then available to Sylvester? a. $12.06 million Ob. $10,000,000 c. $24,120,000 Od. $20,000,000