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ue.29. Bernice dies and, under a will, passes real estate to her surviving husband. The real estate is subject to a mortgage. For estate tax

ue.29. Bernice dies and, under a will, passes real estate to her surviving husband. The real estate is subject to a mortgage. For estate tax purposes, how will any marital deduction be determined? Can Bernices estate deduct the mortgage under 2053? Explain

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