Roland and Cathy have the following assets and liabilities: Checking and Savings Accounts JTWROS Money Market Account JTWROS Mutual Fund JTWROS Stocks Cathy Vacation Home Cathy GGHG Company Roland 401(k) Plan Roland Furniture and Household Goods Cathy Jewelry and Gems Cathy Automobiles Roland Life Insurance Roland Primary Residence JTWROS Mortgage on Residence JTWROS Debts Roland Car Loans Roland Unpaid Medical Bills Cathy EN $145,000 $105,000 $360,000 $1,300,000 $325,000 $19,200,000 $595,000 $375,000 $200,000 592,000 $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 Cathy's probate estate a: 53.255.000 Ob $2,857,500 $2.200.000 d. 30