Joy died on November 5, 2020. Soon after Joy’s death, the executor discovered the following insurance policies on Joy’s life.

Joy transferred ownership of policies 757 and 848 to her son in 2010. She gave ownership of policy 414 to her daughter in 2018. Indicate the amount includible in Joy’s gross estate for each policy, without any consideration to the marital deduction.

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Policy Number Owner Beneficiary Face Value 123 757 848 414 Joy Joy's son Joy's son Joy's daughter Joy's husband Joy's husband $400,000 Joy's estate Joy's son 225,000 300,000 175,000