Dr. Heinz Doofenshmirtz transfers property to an irrevocable trust with 1/2 income Interest to Dr. Heinz Doofenshmirtz and 1/2 income interest to Roger Deefenshmirtz. Upon the death of Dr. Heinz doofenshmirtz the trustee (First National Bank FNB) is directed to distribute the remaining corpus to Vanessa Doofenshmirtz (daughter). At the time of his death, the trust had 720,000 corpus.
What is the total Gross estate? What is the total gross estate deductions?