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Harvey Hannibal died leaving a gross estate of $5400000. His will left $1400000 to his wife. Harvey's estate will be allowed a maximum marital deduction

Harvey Hannibal died leaving a gross estate of $5400000. His will left $1400000 to his wife. Harvey's estate will be allowed a maximum marital deduction of:

a. $1000000

b.$1400000

c. $2700000

d. $2700000

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