Miguel and Jane have been married for 45 years. Miguel is a citizen of Mexico, where the couple has lived for the past 25 years. Given the following list of separate property owned by Jane, and considering Janes will leaves everything to Miguel outright, what amount would qualify for the unlimited marital deduction? A California home valued at $1,000,000. Mexican property valued at $450,000. The contents of the California home valued at $100,000. An investment account held at a New York City bank valued at $500,000. (a) $0. (b) $114,000. (c) $1,550,000. (d) $1,600,000.