what is the value of donnys marital deduction?

Donny died on January 1,2022 , after a drunk driver hit his car. The property that he owned at the time of his death included the following: All property listed above was owned in sole ownership by Donny. The annuity is a joint-and-survivor annuity and will continue to pay his wife Jeanette for her lifetime. Donny's will leaves all probate assets to his son and daughter in equal shares. Donny also owned a life insurance policy on his life. His basis in the policy was $89,000 and the death benefit was $1,000,000. The beneficiary of the insurance policy was Donny's daughter. Cheryl. The family sued the drunk driver and received $500,000 for wrongful death payable to Jeanette and $200,000 for Donny's pain and suffering payable to Donny's estate. Donny made substantial gifts during his life. He paid gift tax of $98,000 in 2007 and $67,200 on April 15,2020 . Donny's funeral cost $15,000. The car was sold 4/1/22 for its fair market value on that date in order to pay for Donny's $16,000 hand-carved marble headstone. Donny had $250,000 of medical expenses from the accident, but all expenses were covered by his medical insurance. The note receivable was being paid monthly