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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

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?

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