In December 2012, Jody transferred stock having an $8,113,000 FMV to her daughter Joan. Jody paid $1,043,000 ($2,815,800 − $1,772,800) of gift taxes on this transfer. When Jody died in January 2015, the stock was valued at $9 million. Jody made no other gifts during her lifetime. With respect to this gift transaction, what amount was includible in Jody’s gross estate, and what amount was reportable as adjusted taxable gifts?