At the time of her death, Megan was involved in the following. Owned an insurance policy on the life of her father with a current cash surrender value of $250,000 and a maturity value of $800,000 when her father dies. - Was an equal tenant in common with her brother in a tract of land worth $800,000. Megan and her brother each paid $100,000 to acquire the land (total purchase price $200,000) - Was a joint tenant with her two sisters in stock worth $1,500,000. Each sister contributed equally to the purchase of the shares (total $300,000). As to these transactions, Megan's gross estate must include