ChristopherChristopher$,$ who was$$ single, died in $20232023$ and has a gross estate valued at $ $8\mathrm{.}7$$$8\mathrm{.}7$ million. Six months after his$$ death, the gross assets are valued at $ $9\mathrm{.}2$$$9\mathrm{.}2$ million. The estate incurs funeral and administration expenses of $ $110$ comma $000$$$110,000.$ ChristopherChristopher had debts amounting to $ $170$ comma $000$$$170,000$ and bequeathed all of his estate to his children. During his$$ life, ChristopherChristopher made no taxable gifts.