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Homer and Laura were married. At the time of Homer's death, they owned the following: land as tenants by the entirety worth $ 2 ,

Homer and Laura were married. At the time of Homer's death, they owned the following: land as tenants by the entirety worth $2,000,000(purchased by Homer) and stock as equal tenants in common worth $3,000,000(purchased by Laura). Homer owned an insurance policy on his life (maturity value of $1,000,000) with Laura as the designated beneficiary. Homer's will passes all his property to Laura. How much marital deduction is allowed Homer's estate?
a. $4,500,000
b. $2,500,000
c. $3,500,000
d. $2,000,000

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