At the time of his death Jason had the following assets colon home owned jointly with rights of survivorship with his wife Sally valued at $500,000. Stock account in his individual named valued at $250,000. life estate receive from his mother Judy in a family vacation home. The home is worth $1000000. Jason sister Toby is the remainder beneficiary. Ira worth $750,000 his wife Sally is primary beneficiary. What is the value of assets that will be included in Jason's gross estate?