John Henry Died During the Current Year, and He Left

question 47

Multiple Choice

John Henry died during the current year, and he left a gross estate of $5.2 million. His will left $300,000 to the First Methodist church, $800,000 cash outright to his wife, $1,000,000 in a QTIP trust, and the balance in a residuary trust for his two kids. How much of a marital deduction will John Henry's estate receive?

• A) $800,000
• B) $2,1000,000
• C) $0
• D) $1,800,000

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Definitions:

Pituitary

A small, pea-sized gland located at the base of the brain, crucial for controlling various hormones that regulate growth, metabolism, and reproductive functions.

Ovaries

Female reproductive organs in which eggs (ova) are produced, along with key hormones like estrogen and progesterone.

Endometrium

The mucous membrane lining the interior of the uterus, which thickens during the menstrual cycle in preparation for possible implantation of an embryo.

Oogenesis

The process of egg cell development in females, beginning with the differentiation of germ cells into primary oocytes and ending with the formation of a mature ovum.