Andrea gifted property with a market value of $2 million to her daughter 18 months before she died. Andrea paid gift tax of $700,000 on the gift. At Andrea's death, the property had a market value of $2.5 million. What amount is included in Andrea's gross estate?

A) $2,000,000

B) $2,500,000

C) $700,000

D) $500,000