Marital Deduction. Assume the same facts as in Problem C:13-48 and that before Yuji's death in 2021 his wife already owned property valued at $300,000. Assume that each asset owned by each spouse increased 8% in value by the surviving spouse's date of death later in 2021, that Yuji's executor elected to claim the maximum marital deduction pos- sible, and that state death taxes are not an issue. From a tax standpoint, was the execu- tor's strategy of electing the marital deduction on the QTIP trust a wise decision? Support your answer with computations.