A married man died this year leaving a gross estate of $2,750,000. Some additional facts concerning his

estate are:

* Administration expenses and debts $ 150,000

* Marital deduction 750,000

* Applicable credit amount (2005) 555,800

* Applicable exclusion amount (2005) 1,500,000

* State death taxes payable 22,200

Under the Unified Rate Schedule for computing estate taxes if the amount with respect to which the tentative

tax to be computed is over $1,000,000 but not over $1,250,000, the tentative tax is $345,800, plus 41 percent

of the excess of such amount over $1,000,000. If the amount is over $1,250,000 but not over $1,500,000, the

tentative tax is then $448,300, plus 43 percent of the excess of such amount over $1,250,000. If the amount is

over $1,500,000 but not over $2,000,000 the tentative tax is then $555,800 plus 45% of the excess of such

amount over $1,500,000. Based on these facts, the net federal estate tax payable is

A. $163,710

B. 0

C. $151.490

D. $147,510

Need full calculation and explanation