Jane, married on January 1 2020. she left an estate with a fair market value of 4million. during the year, the estate had a gross income of 800k and related expenses of 300k. the administrator gave 200k to jimmy and another 200k to Jonas, jane's beneficiaries, 50% of the amounts given to b and c came from the income of the estate and other 50% came from the estate. 

Calculate the net taxable income of the estate in 2020.