Jose Dies in the Current Year and Has a Gross

Jose dies in the current year and has a gross estate valued at $13,000,000 in 2018. Over the past ten years, Jose had made taxable gifts of $400,000. The estate incurs funeral and administrative expenses of $100,000 and also pays off Jose's debts which amount to $300,000. Jose bequeaths $500,000 to his wife. What is the amount of Jose's tax base, the amount on which the estate tax is computed?

A) $1,320,000
B) $1,820,000
C) $12,500,000
D) $12,100,000