When Jane dies this year her gross estate included the following: - Cash $37,429 held in Jane's name - Investments $161,793 titled JTWROS with her husband Jake a U.S. Citizen - Life Insurance $231,910 son is beneficiary - House $395,974 owned solely by Jane Jane's will leaves $20,000 to her son and the remainder of her probate assets to Jake. Estate Administrative expenses are $25,000 for administrative expenses, $50,000 for funeral expenses and $20,000 for credit card debt. What is the amount of the marital deduction on Jane's estate tax return? ((Round your answer to 2 decimal places)