6) Judy died and was survived by her husband, Jason, who received the following interests as a result of his wife's death. Does Judy's estate receive a marital deduction for them? Explain.

$400,000 of life insurance proceeds; Jason is the beneficiary; Judy held the incidents of ownership.

2. Outright ownership of $700,000 of land held by Judy and Jason as joint tenants. Jason provided all the consideration to purchase the land.