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At his death Stanley owned real estate worth $448,050 with two other individuals as equal tenants in common. Stanley contributed $72,500 to the $145,000

At his death Stanley owned real estate worth $448,050 with two other individuals as equal tenants in common. Stanley contributed $72,500 to the $145,000 total cost of the property. What amount, if any, is included in Stanley's gross estate?

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