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Mary, a widow, died in 2022. Her personal representative filed a federal estate tax return showing the following: Gross estate$4,000,000 Funeral and administrative expenses$80,000 Unsecured

Mary, a widow, died in 2022. 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 due at death$120,000
Casualty losses ineligible for insurance reimbursement$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$4,769,800
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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