Bob died in $2020.$ He left an estate worth $$20,000,000,$ a surviving spouse, and a two trust will which creates a marital trust and a credit shelter trust, how much property should go into each trust to minimize the estate taxes at Bob's death and at the death of the surviving spouse?

$$10,000,000$ into each trust.

$$20,000,000$ into the marital trust and nothing into the credit shelter trust.

Approximately $$11,500,000$ into the marital trust and approximately $$4,500,000$ into the credit shelter trust.

Approximately $$11,500,000$ into the credit shelter trust and the balance of the estate into the marital trust.