In 2000, Price funded a bypass trust with $675,000, the applicable estate tax credit equivalency amount at that time. At Price's death in 2018, his will included a testamentary bypass trust and a residual bequest to his U.S. citizen wife. If Price's taxable estate before prior gifts at his death was $11,180,000, how much will be transferred to the bypass trust to maximize its benefits?

A. $1,350,000

B. $4,417,800

C. $10,505,000

D. $11,180,000