Seth, a U.S. citizen, owns a life insurance policy on his own life. His latest statement from the life insurance company revealed the following: Death Benefit Cash Value Beneficiary Designation If Seth died today, and the insurance proceeds were paid to his wife, Sonia (a resident alien), what amount will qualify for the estate tax marital deduction? I B $0 $200,000 $175,000 $1,000,000 $200,000 Sonia (his wife) $1,000,000