22. Which of the following statements concerning the ownership of real property as joint tenants with right of survivorship is (are) correct?

I. If the joint tenants are mother and son and the son contributed all the funds to purchase the property, one-half of the property's value will be excluded from the mother's estate if she dies first.

II. If the joint tenants are married to each other and the wife contributed all the funds to purchase the property, the entire value of the property will be in the wife's estate if she dies first.

a. I only

b. II only

c. Both I and II

d. Neither I nor II