Benjamin died on 30 November 2014 leaving an estate valued at £890,000. Inheritance tax of £276,000 was paid in respect of the estate. Under the terms of his will, Benjamin left £260,000 to his wife, a specific legacy of £120,000 (free of tax) to his brother, and the residue of the estate to his grandchildren.

What is the amount of inheritance received by Benjamin’s grandchildren?

A. £614,000
B. £510,000
C. £354,000
D. £234,000