Explain the difference in this illustration.       

Illustration A: Unmarried decedent but Head of the Family Old tax Code: FMV of family home Book value Maximum limit Deductible family home allowance Illustration A: Married decedent Old tax Code: FMV of family home Book value Maximum limit Deductible family home allowance Case 1 800,000 500,000 1,000,000 800,000 Case 1 1,800,000 1,500,000 1,000,000 900,000 Case 2 3,000,000 4,000,000 1,000,000 1,000,000 Case 2 3,000,000 4,000,000 1,000,000 1,000,000