Prepare an estate tax return (Form 706) for Marcia Miller, who died July 23, 2015. Marcia (born April 2, 1930) resided at 117 Brandywine Way, Eastern City, PA 19000 and was lifelong Pennsylvania resident. Her first husband, Arthur Adams, died in 1995. In June 1999, she married Matt Miller, a U.S. citizen, who survived her. Marcia has three children (Andy, Annie, and Archie Adams) from her first marriage. Date of death values of the properties discovered at Marcia's death are listed below. Principal residence with a value of exist420,000. Purchased by Marcia in 2001 and titled in the names of Matt and Marcia Miller, joint tenants with right of survivorship. Household furnishings acquired by Marcia during her first marriage and valued at exist62,000 when she died. exist1 million cash in a money market account in Marcia's name. On her date of death, there also was exist2, 200 of accrued interest in the account. exist17,000 checking account at Keystone State Bank in the names of Marcia and Matt as tenants in common. Stock portfolio in Marcia's name with fair market value at her death of exist5.6 million. exist1 million life insurance policy. Marcia purchased the policy in 1990 and held incidents ownership. Beneficiary is Marcia's estate. QTIP trust established at Franklin State Bank by Arthur Adams. His executor claimed 60% marital deduction on the trust, valued then at exist750,000. Marcia received all the income monthly for life, and the remainder is to go to the three Adams children in equal shares. The trust was valued at exist1.8 million at Marcia's death. Trust at Quaker State Bank with value of exist500,000. The trust was created under the will of Marcia's uncle, Josh Judson, who died in 1992. Marcia was entitled to receive all the income annually for life and was granted the power to w e property to such of her descendants as she so desired with the specification that, if she did not exercise the power, the property would pass to Josh's former housekeeper, Yvonne Jones. Marcia's will included the following provisions: I bequeath to Matt all of my tangible, personal property. To First Lutheran Church I leave exist50,000. To a trust with PHL Bank I leave exist200,000. Matt is to receive all the trust income quarterly for life, and the remainder is to be divided equally at his death among my three children or their estates. I leave my sister Annette exist100,000, but if she disclaims this amount, it will go instead to my beloved spouse. I appoint the property in the trust at Quaker State Bank to Annie Adams. The rest of my property I leave to Andy Adams (my first born). Other pertinent information follow: As of her date of death, Marcia owed her country club exist800. The cost of Marcia's funeral and tombstone totaled exist15,000. Her accountant's, attorney's, and executor's fees are estimated to be exist120,000. Annette made a qualified disclaimer of the exist100,000 bequest. Marcia's executor, Hy Phee, will make whatever elections will result in the lowest estate tax payable. During her life, Marcia never made any taxable gifts and never consented to gift splitting. Assume that, under state law, taxes and any other costs associated with death are payable from the estate's residue and that the state death tax owed is equal to the state death tax credit available on the federal estate tax return