Mary, a widow, died in 2021. Her personal representative filed a federal estate tax return showing the following:

Gross estate		$4,000,000
Funeral and administrative expenses	$80,000
Unsecured debts	$120,000
Casualty losses unpaid by insurance	$50,000
Adjusted gross estate		$3,750,000
Marital deduction	$100,000
Charitable deduction (not cash)	$250,000
State death taxes	$25,000
Taxable estate		$3,375,000
Adjusted taxable gifts	$325,000
Tax base		$3,700,000
Tentative tax		$1,425,800
Applicable Credit Amount	$4,557,800
Net estate tax due		$0

Based on this information, which one of the following amounts most closely approximates the cash requirements for Mary's estate?

A)

$250,000

B)

$80,000

C)

$225,000

D)

$200,000