Joy died on November 5, 2022. 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 2011. She gave ownership of policy 414 to her daughter in 2019. 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 123 757 848 414 Owner Joy Joy's son Joy's son Joy's daughter Beneficiary Joy's husband Joy's estate Joy's son Joy's husband Face Value $400,000 225,000 300,000 175,000