At the time of her death, Ariana held the following assets. Fair Market Value Personal residence (title listed as Ariana and Peter, tenants by the entirety with right of survivorship) $900,000

Savings account (listed as Ariana and Rex, joint tenants with right of survivorship) with funds provided by Rex 40,000

Certificate of deposit (listed as Ariana, payable on proof of death to Rex) with funds provided by Ariana 100,000

Unimproved real estate (title listed as Ariana and Rex, equal tenants in common) 500,000

Insurance policy on Arianas life, issued by Lavender Company (Arianas estate is the designated beneficiary) 300,000

Insurance policy on Arianas life, issued by Crimson Company (Rex is the designated beneficiary, but Ariana can change beneficiaries) 400,000

Assuming that Peter and Rex survive Ariana, how much is included in Arianas pro-bate estate? Arianas gross estate? (Refer to text Section 18-3a as needed.)