Felipe died on May 9, 2015. At date of death he owned the following assets:

Cash in the bank:...............................................................................$12,000

ABC Bonds: Fair market value................................................................$5,000

Office building: Fair market value,........................................................$300,000

Stock in Leck Corporation: Fair market value,............................................$10,000

Personal residence (jointly held with his spouse): Fair market value,................$160,000.

In addition, accrued rents on the office building to date of death is $24,000; accrued interest on the bonds at date of death is $200; $400 in dividends are outstanding on the Leck stock (date of record April 30, 2015).

Felipe's gross estate is?