9. Robert died in 2018 with a gross estate of $7.5 million dollars. A charitable bequest in the amount of $1,500,000 was made. As a result of the bequest, Miguel's estate for estate tax purposes: a. was reduced by 60% of the bequest amount b. remained at $7.5 million as a bequest cannot reduce the estate was lowered by the amount of the bequest d. was first reduced by $1,000,000 before add-ins from the cost basis of assets adjusted for the final deduction to the gross estate C