Roland and Cathy have the following assets and liabilities: Checking and Savings Accounts Money Market Account Mutual Fund Stocks Vacation Home GGHG Company 401(k) Plan Furniture and Household Goods Jewelry and Gems Automobiles Life Insurance Primary Residence Mortgage on Residence Debts Car Loans Unpaid Medical Bills JTWROS JTWROS UTWROS Cathy Cathy Roland Roland Cathy Cathy Roland Roland JTWROS JTWROS Roland Roland Cathy $145,000 $105,000 $360,000 $1,300,000 $325,000 $19,200,000 $595,000 $375,000 $200,000 $92,000 $3,000,000 $1,500,000 $425,000 $224,000 $35,000 $20,000 Assuming that Roland and Cathy each will pay $125,000 in state estate taxes, and that funeral and estate expenses will be $40,000 each, what is the value of Rolands probate estate 2 a $19.292,000 b. 523,305,500 c $23,942,000 O d. 527197,000