Sam and Taylor, residents of New Jersey, entered in to a domestic partnership in New Jersey in October 2004. However, they never obtained a marriage license. Sam died in March 2018, survived by Taylor. Sam's gross estate totals $13.2 million, he owed debts of $ 100,000, and funeral and administrative expenses are estimated to be about $50,000. Sam willed $300,000 to his alma mater and the rest of his estate to Taylor. All of his property passed under his will. What is the amount of his taxable estate? Cite the authority supporting your decision concerning the availability of a marital deduction.