At the time of his death, Nick owned the following property: Land held by Nick and his sister Ellen, as joint tenants with right of survivorship. The fair market value of the land on the date of Nicks death was $600,000, and the land was purchased by Nick for himself and his sister 20 years before his death for $150,000. Land held by Nick and Amy as tenants by the entirety. The fair market value of the land on the date of Nicks death was $800,000, and the land was purchased by Amy for Nick and Amy five years before Nicks death for $450,000. A one-half undivided interest in land held with Lance as tenant in common. The fair market value of the land on the date of Nicks death was $400,000, and the land was purchased by Lance for Nick and Lance four years before Nicks death for $300,000. City of Dayton bonds worth $500,000 purchased by Nick five years before his death, and titled in Nicks sole name. What amount is includible in Nicks gross estate assuming alternate valuation is not available to Nicks estate? Answer A. $800,000. B. $1,100,000. C. $1,200,000. D. $1,700,000