In the Current Year,Melanie Makes Two Transfers to Peter,her Husband

In the current year,Melanie makes two transfers to Peter,her husband.In June,she gives him land valued at $50,000.In December,she transfers $500,000 to a trust with a bank named as trustee.All income must be paid to Peter monthly for life.At Peter's death,the property passes to their children.Compute the maximum marital deduction assuming Melanie makes the appropriate elections.

A) $550,000
B) $536,000
C) $500,000
D) $50,000