At the time of Clints death, part of his estate consists of the following. Roth IRA (value of $1,000,000) with Jennifer as the designated beneficiary. Land (worth $3,000,000) held in joint tenancy with Jennifer. Jennifer is Clints wife and originally furnished the purchase price. Building (worth $3,000,000) held as equal tenants in common with Jennifer and Dana. Dana is Clints mother, and she originally purchased the property. Under Clints will, all of his property passes to his wife, Jennifer.

a. How much marital deduction is Clints estate allowed for the Roth IRA? ______

b. How much marital deduction is Clints estate allowed for the Land? ______

c. How much marital deduction is Clints estate allowed for the Building? ______