The Estate of Bobbi Jones Has the Following Provisions: Total

The estate of Bobbi Jones has the following provisions: total value of estate assets $2,000,000, amount specified to convey to a spouse $1,000,000, amount specified to convey to children $200,000, total debts 400,000, administrative expenses $50,000, and funeral expenses of $30,000. What is the value of the taxable estate?

A) $320,000.
B) $520,000.
C) $550,000.
D) $1,480,000.
E) $1,520,000.