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In 2000 Charlene Doofenshmirtz purchased a $1,400,000 whole life insurance policy from west coast life insurance payable to Vanessa Doofenshmirtz upon Heinz Doofenshmirtz's death. In 2010, Charlene Doofenshmirtz assigned ownership of the policy to her daughter Vanessa.

What is the total gross estate? What is the total gross estate tax deductions?

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