Samantha dies and is survived by her husband, Troy. Under Samantha's will, all of her otherwise uncommitted assets pass to her husband. Based on the property interests listed below, determine the marital deduction allowed to Samantha's estate. If an amount is zero, enter "0".

Marital Deduction

a. Samantha owns an IRA worth $265,000. Troy is the designated beneficiary of her IRA. $

b. Samantha and Troy own real estate worth $300,000 as tenants by the entirety. $ .

c. Samantha and Troy own land worth $70,000 as tenants in common with Samantha's interest passing to her sister. $

d. Troy owns a $250,000 insurance policy on Samantha's life with himself as the designated beneficiary. $

e. Samantha owns a $50,000 insurance policy on her life with Troy as the designated beneficiary.