Chloe's Gross Estate Consists of the Following Property Valued at the Date

Chloe's gross estate consists of the following property valued at the date of death: Chloe's real estate is encumbered by a mortgage of $450,000, and Chloe's executor paid her funeral costs of $6,000 and charged fees for $24,000. Which of the following is a true statement?

A) Chloe's adjusted gross estate is at least $12,020,000.
B) Chloe's taxable estate is at least $12,020,000.
C) Chloe's taxable estate is $12,050,000.
D) Chloe's estate will calculate the tentative estate tax on $12.5 million.
E) None of the choices are true.