Mary, a widow, died in 2024. 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 $5,389,800 Net estate tax due $0 Based on this information, which one of these amounts most closely approximates the cash requirements for Mary's estate? A) $600,000 B) $275,000 C) $80,000 D) $250,000