Janice died in 2019. she had been married to thomas for 17 years, and the two had amassed a community property estate of $29,500,000. janice’s will directs three specific bequests to her mother, brother, and father of $700,000, $450,000, and $200,000, respectively and creates a bypass trust to receive property equal to any remaining applicable estate tax credit available after her specific bequests. the bypass trust gives thomas the right to income for his life and the remainder of the trust to her two sons and leaves the residual of the estate to thomas. janice’s will directs the residual to be used to pay the estate taxes. what is the marital deduction on janice’s federal estate tax return?