Assume the same facts as in Problem C:13-48 and that before Yuji’s death in 2022 his wife already owned property valued at $300,000. Assume that each asset owned by each spouse increased 8% in value by the surviving spouse’s date of death later in 2022, that Yuji’s executor elected to claim the maximum marital deduction possible, and that state death taxes are not an issue. From a tax standpoint, was the executor’s strategy of electing the marital deduction on the QTIP trust a wise decision? Support your answer with computations.