Mary, a widow, died in $2025.$ Her personal representative filed a federal estate tax return showing the following:

Gross estate$$4,000,000$Funeral and administrative expenses$$80,000$Unsecured debts due at death$$120,000$Casualty losses ineligible for insurance reimbursement$$50,000$Adjusted gross estate$$3,750,000$Marital deduction$$100,000$Charitable deduction $($not cash$)$$$250,000$State death taxes$$25,000$Taxable estate$$3,375,000$Adjusted taxable gifts$$325,000$Tax base$$3,700,000$Tentative tax$$1,425,800$Applicable Credit Amount$$5,389,800$Net estate tax due$$0$

Based on this information, which one of these amounts most closely approximates the cash requirements for Mary's estate?

A$)$

$$80,000$

B$)$

$$275,000$

C$)$

$$250,000$

D$)$

$$600,000$