Peter creates trust for his spouse, Mary. He transfers $ 5 million of assets to the trust The terms of the trust provide that Mary is to receive income for her life and upon her death, the trust property is distributed to Peter's children. A QTIP election is not made. Two years later, Mary dies when the value of the trust assets is $ 6,000,000. What marital deduction can Peter claim on his gift tax return, and what amount is included in Mary's estate tax return with respect to the trust?