Bob died in 2020. He left an estate worth $20,000,000, a surviving spouse, and a two trust will which creates a marital trust and a credit shelter trust, how much property should go into each trust to minimize the estate taxes at Bob's death and at the death of the surviving spouse? 

$10,000,000 into each trust. 

$20,000,000 into the marital trust and nothing into the credit shelter trust. 

Approximately $11,500,000 into the marital trust and approximately $4,500,000 into the credit shelter trust. 

Approximately $11,500,000 into the credit shelter trust and the balance of the estate into the marital trust.