When Jen dies this year her gross estate included the following: Cash $249,481 held in Jen's name Investments $2,566,881 title Tenants in Common with her husband Jake a U.S. Citizen Life Insurance $1,478,213 son is beneficiary House $1,904,397 owned solely by Jen Jen'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 $200,000 for a mortgage. What is the amount of the marital deduction on Jen's estate tax return?