Roy dies and is survived by his wife, Marge. Under Roys will, all of his otherwise uncommitted assets pass to Marge. Based on the property interests listed below, determine the marital deduction allowed to Roys estate.

a. Timberland worth $1.2 million owned by Roy, Marge, and Amber (Marges sister) as equal tenants in common. Amber furnished the original purchase price.

b. Residence of Roy and Marge worth $900,000 owned by them as tenants by the entirety with right of survivorship. Roy provided the original purchase price.

c. Insurance policy on Roys life (maturity value of $1 million) owned by Margeand payable to her as the beneficiary.

d. Insurance policy on Roys life (maturity value of $500,000) owned by Roy with Marge as the designated beneficiary.

e. Distribution from a qualified pension plan of $1.6 million (Roy matched hisemployers contribution of $500,000) with Marge as the designated beneficiary