Please help me with the answer...

When Ivy died this year, her gross estate included cash of $2,000,000 held in a checking account in her name, stocks valued at $10,000,000 titled JTWROS with her spouse, Henrique, a U.S. citizen, a $1,000,000 life insurance policy on her life with her son as the beneficiary, and a $3,000,000 house owned solely by Ivy. Ivys will leaves $20,000 to her son, and the remainder of her probate assets to Henrique. Estate administrative expenses of $50,000, funeral expenses of $25,000 and a $200,000 mortgage on the home are to be paid from the residuary estate. What is the amount of the marital deduction on Ivys estate tax return?

A) $14,980,000

B) $14,705,000

C) $16,000,000

D) $0