Roger Crocker, a U.S. citizen, died on July 1, 2017, leaving an adjusted gross estate that included the following assets.

Asset                            Fair Market Value on Date of Death

Jewelry and art...........................................................$2,100,000

4 multi-family apartment buildings...........................5,200,000

Personal property........................................................3,400,000

Under the terms of Roger’s will, $3,400,000 of his personal property was bequeathed outright to his widow, free of estate and inheritance tax. The remainder of the estate was split equally among his three children. Roger made no other taxable gifts during his lifetime. In computing Roger’s taxable estate, the executor of the estate should claim a marital deduction of:

a. $0

b. $3,400,000

c. $5,000,000

d. $5,490,000