Zac Peterson’s estate reports the following information:

Value of estate assets . . . . . . . . . . . . . . . . . . . . . . . . . . $2,300,000

Conveyed to spouse . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000,000

Conveyed to children . . . . . . . . . . . . . . . . . . . . . . . . . . 230,000

Conveyed to trust fund for benefit of cousin . . . . . . . . . 500,000

Conveyed to charities . . . . . . . . . . . . . . . . . . . . . . . . . . 260,000

Funeral expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,000

Administrative expenses . . . . . . . . . . . . . . . . . . . . . . . . 41,000

Debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246,000

What is the taxable estate value?