Seth, a U.S. citizen, owns a life insurance policy on his ow…

Seth, a U.S. citizen, owns a life insurance policy on his own life. His latest statement from the life insurance company revealed the following:    Death Benefit$1,000,000  Cash Value$200,000  Beneficiary DesignationSonia (his wife)    If Seth died today, and the insurance proceeds were paid to his wife, Sonia (a resident alien), what amount will qualify for the estate tax marital deduction?