Earl, who was married at the time of his death, died in 2019 with a gross estate of $30 million. Funeral and administrative expenses cost $100,000. Earls debts totaled $100,000. $10 million of Earls assets were distributed to his spouse. $5 million of Earls assets were distributed to charity. What is Earls Taxable Estate?

1. $14,800,000
2. $18,600,000
3. $29,800,000
4. $30,000,000