1. A transferred to B a one-half tenancy in common interest in Blackacre. Thereafter, B died still owning that interest. Would any part of the interest be included in Bs gross estate? If A predeceased B, what would be included in A's gross estate? 2. Decedent was a joint tenant with right of survivorship with his sister. The property was purchased with funds supplied by the sister. Assuming that decedent could have severed the tenancy during his life, is any portion of the property included in his estate under $ 2040(a)? See Treas. Reg. $ 20.2040-1(c)(3). Would the result be different under $ 2041