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Daniel died on 1 / 1 1 / 2 0 . His gross federal estate was $ 2 2 , 0 0 0 , 0

Daniel died on 1/11/20. His gross federal estate was $22,000,000. His last will and testament made a specific bequest of $11,000,000 to his wife, Bridget, and the remainder to his children Sandy and Ted. The will directed that the debts and other expenses of $2,500,000 to be paid from the residuary of the estate. What is the amount of the marital deduction included on Daniel's federal estate tax return?

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