Please answer competely and properly
Extracted text: Roland and Cathy have the following assets and liabilities: Checking and Savings Accounts $145,000 H $105,000 $360,000 T $1,300,000 S325,000 $19,200,000 $595,000 $375,000 $200,000 $92,000 $3,000,000 $1,500,000 $425,000 $224,000 $35,000 $20,000 Money Market ACcount Mutual Fund Stocks Vacation Home GGHG Company JTWROS JTWROS JTWROS Cathy TH Cathy Roland Roland 401(K) Plan Cathy Cathy Roland Furniture and Household Goods Jewelry and Gems Automobiles Life Insurance Primary Residence Mortgage on Residence Debts Car Loans Roland JTWROS JTWROS Roland Roland Unpaid Medical Bils Cathy Assuming that Roland and Cathy each will pay $125,000 in state estate taxes, and that funeral and estate expenses will be $40,000 each, what is the value of Cathy's probate estate? Oa. 53,255,000 Ob.$2,857,500 Oc $2.200,000 OS PO