Harvey dies and is survived by his wife, Nancy Jane. Under Harvey's will, all of his otherwise uncommitted assets pass to his wife. Based on the property interests listed below, determine the marital deduction allowed to Harvey's estate. If an amount is zero, enter "0".

Marital Deduction

a. Harvey owns a life insurance policy on his brother, Steve, with Nancy Jane as the designated beneficiary. The face amount of the policy is $1,000,000 and the replacement value is $600,000. $

b. Harvey owns City of Columbia bonds. The fair market of bonds at date of death is $13,500 and accrued interest is $800. $

c. Before Harvey's father died 10 years ago, he established a trust that grants Harvey an income interest for life. Upon Harvey's death the trust passes to his sister. The income from the trust up to date of death is $3,500. The fair market value of the remainder trust interest is $1,000,000. $

d. In his will, Harvey leaves real estate (fair market value of $800,000) to Nancy Jane. The real estate is subject to a mortgage of $225,000 (which Harvey was personally liable). $

e. In his will, Harvey leaves land (fair market value of $175,000) to Nancy Jane. The land is subject to a mortgage of $35,000 (which Harvey was personally liable). The will directs that the land is to pass to Nancy Jane free of any liabilities.