Question - H died and left $25,000 outright to his W. He left the remainder of his $8,000,000 estate to his children and friends. W files a will contest, but before any formal judicial action is taken, the executor settles the matter by giving W one-third of the estate (this was the intestate share which W would receive if the will contest succeeded). W, in turn, gives up her right to the specific pecuniary bequest. To what marital deduction is the estate allowed? [See Reg. section 20.2056(d) at p. 1344 of your Code and Regulations].
A. $0
B. $25,000
C. one-third of the estate
D. one-third of the estate, less $25,000