Tom has a substantial estate valued at $10,120,000. Included in that amount is a $2,000,000 IRA. Assume that the estate tax assessed on Toms estate was $1,750,000, $700,000 of which is attributed to Toms IRA. If the IRA was distributed to Toms estate in the year of his death, what is the amount of the IRD deduction that the estate may claim? $2,000,000 $1,750,000 $700,000 $0