A woman recently died with only probate assets. Under the term of her will, she left her entire probate estate outright to her husband. The following are relevant facts concerning the estate.

Gross estimate $1,950,000

Estate Administration Expenses 60,000

Debts of decedent 240,000

Allowable funeral expenses 5,000

The amount of the allowable marital deduction is:

(A) $1,645,000

(B) $1,650,000

(C) $1,885,000

(D) $1,890,000

Provide a detailed explanation for your answer. Only answer if you have a strong estate planning background.