Mary Tyler Moore died on March 13, 2018 and her estate consisted of the following: 

Cash $10,500,000 

Stocks & Bonds 55,000,000 

Real Estate 75,000,000 

Personal Property 500,000 

Also, on the day that Mary died, she owed $35,000,000 on mortgages sccured by the real estate. Her funeral, legal, and accounting fees for administering ber estate were S3,500,000. During her lifetime Mary had made taxable gifts of $4,000,000 to her son but had paid no gift tax because of the lifetime exclusion. Her Will left $20,000,000 to her husband; $10,000,000 to SDSU: and S15,000,000 to the UCSD Diabetes Research Center. Her son was the residual beneficiary of her cstate, The amount of tax to be paid with Mary's federal estate tax return 18:

a. $18,920,000.

b. $20,520,000

c. $23,400,000.

d. $28,520,000.

e. $26,264,000.