Of Roger's $$12,000,000$ federal gross estate, his will directs one specific bequest of $$8,000,000$ to his wife, Lori, and directs the debts and other expenses of $$1,000,000$ to be payable from the residuary of the estate. The residuary heirs are Roger's children. What is the amount of the marital deduction included on Roger's federal estate tax return?

Question $16$ options:

$$12,000,000$

$$8,000,000$

$$7,000,000$

$$0$