Amir and Charise have come to you for investment advice. They are really proud of the fact that they have recently completed their estate plan with revocable trusts, wills, powers of attorney for property and healthcare and living wills. You review their accounts and titling using their statements. What is Amir's gross estate?

Asset

Checking Amir & Charise $$2,173$ JTWROS

Savings Amir $$3,855$ POD Amir's Mother

$401($k$)$ Amir $$204,874$ No beneficiary

$401($k$)$ Charise $$122,666$ Amir beneficiary

Investment Amir $$178,318$ TOD Charise

Investment Charise Revocable Trust $$154,945$ Revocable Trust

Whole Life Insurance Amir

Cash Value $$31,886$

Death Benefit $$334,173$

Amir owner, Beneficiary Charise

Term Life Insurance Charise

Death Benefit $$255,821$

Charise owner, No beneficiary

Auto Amir

$$34,980$

Amir's name

Auto Charise

$$39,994$

Charise's name