oe died with an estate of individually owned property valued at $$25$ million which he left to his wife Carol in his will. He did not own any property jointly with Carol other than their home. The following are outstanding debts and expenses:

Estate and administrative expenses were $$150,000$

A mortgage on their home for $$900,000$

A mortgage on a commercial office building $$1,500,000$

Unpaid property taxes in the amount of $$300,000$

What is the amount of the adjusted gross estate reported in Joe's estate tax return?

a$.$

$$22,450,000$

b$.$

$$22,150,000$

c$.$

$$23,350,000$

d$.$

$$23,650,000$