At her death Serena owned real estate worth $185,600 with her spouse in joint tenancy with the right of survivorship. Serena contributed $58,000 to the original cost of the property and her spouse contributed the remaining $116,000. What amount, if any, is included in Serena's gross estate?

Multiple Choice

• $58,000.

• $92,800.

• $63,800.

• $0. This property qualifies for the marital deduction.

• None of the choices are correct.