In 2004, Art purchased land for $60,000 and immediately titled it in the names of Art and Bart, joint tenants with right of survivorship. Bart paid no consideration.

In 2014, Art died and was survived by Bart, his brother. The land's value had appreciated to $300,000.

a. What was the amount of the inclusion in Art's gross estate?

b. Assume Bart died (instead of Art). What amount would have been included in Bart's gross estate?

c. Assume that Art died in January 2014 and Bart died in November 2014, when the land was worth $320,000. What amount was included in Bart's gross estate?