Anne owned a home with sister as joint tenants with rights of survivorship. The home was inherited by Anne and her sister from their mother. Anne died and is survived by her sister. Which of the following statements is correct?

a. The full value of the home must be included on part 2 of schedule E, minus any consideration that the sister has furnished

b. The full value of the home must be included on part 2 of schedule E, regardless of any consideration the sister has furnished

c. One-half of the value of the home must be included on part 2 of schedule E

d. One-half of the value of the home must be included on part 2 of schedule A