Andy and Hilda had been married for many years when Andy died in June 2007. 60% of Andy's nilrate band was unused on his death. The nil rate band at Andy's death was 300,000. Hilda died inDecember 2021. Her only lifetime transfers of value were cash gifts of 6,000 to her nephew inJanuary 2021 and 10,000 to her niece in March 2021.

What is the maximum nil rate band available for use against Hilda's death estate?