When Jen dies this year her gross estate included the following: Cash $276,162 held in Jen's name Investments $2,129,247 title Tenants in Common with her husband Jake a U.S. Citizen Life Insurance $1,720,334 son is beneficiary House $1,666,555 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?