In 2021, decedent has an estate (net of debts, expenses, and losses) equal to $13,770,000. To fully utilize the decedent's unified credit (or effective exemption) while maximizing the marital deduction, the marital trust should be funded with: Question 3 options: a) $2,750,000 b) $2,070,000 c) $5,250,000 d) $7,500,000