43. At her death Serena owned real estate worth $210,000 with her spouse in joint tenancy with the right of survivorship. Serena contributed $50,000 to the original cost of the property and her spouse contributed the remaining $100,000. What amount, if any, is included in Serena's gross estate? A. $50,000 B. $105,000 C. $80,000 D. zero - this property qualifies for the marital deduction. E. None of the Above