Desmond died on 18 July 2017, having made no transfers in the previous seven years. He left

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Desmond died on 18 July 2017, having made no transfers in the previous seven years. He left his entire estate to his wife Emily, including the family home valued at £420,000. Emily died on 9 May 2020, having made no transfers in the previous seven years. She left her entire estate to her daughter, including the family home valued at £450,000. Calculate the total nil-rate band available in relation to Emily's estate, assuming that neither her estate nor her husband's had a value in excess of £2 million.

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