At Her Death,Emily Owned Real Estate Worth $2

At her death,Emily owned real estate worth $2.5 million and other property worth $1 million.Property taxes of $200,000 were accrued on the real estate at the time of Emily's death.Which of the following is a true statement with respect to these items without considering any other owned property?

A) Emily's gross estate is $3.3 million.
B) Emily's taxable estate is $3.5 million.
C) Emily's adjusted gross estate is $3.3 million.
D) Emily's estate tax base is $3.5 million.
E) None of the choices are true.