单选题 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?