At the time of his death, Norton was involved in the following: Owned land in joint tenancy with Emily. The land is worth $600,000 and was purchased by Norton 15 years ago for $150,000. Owned land in a tenancy by the entirety with his wife Zhi. The land is worth $800,000 and was purchased by Norton five years ago for $450,000. Owned land in an equal tenancy in common with Noah. The land is worth $400,000 and was purchased by Norton four years ago for $300,000. Owned City of Dayton bonds worth $500,000. What amount is included in Norton's gross estate? a. $1,100,000 b. $900,000 c. $2,100,000 d. $1,700,000