Will is single and owns the following:

House, owned fee simple, FMV of $3,220,000

Auto, owned fee simple, FMV of $35,000

Stock portfolio, solely owned, FMV of $6.2 million

Bank accounts (JTWROS) with his daughter, Wilhemina, FMV of $1.5 million

401(k) vested account balance of $3.55 million; his son, Wally is the beneficiary

If Will died in 2022, and if final expenses and debts are $225,000, what would be the value of Will's taxable estate?

$13,225,000

$9,000,000

$14,280,000

$10,500,000