Robert Morris, a widower, died in June 2017. His gross estate was $6.5 million and, at the time of his death, he owed debts of $60,000. His will made a bequest of $200,000 to his favorite charity and left the rest of the property to his children. His administrative expenses were $75,000. What deductions will the estate receive? Where should the administrative expenses be deducted? What is the amount of the taxable estate and estate tax base?