At the time of his death, Norton was involved in the following transactions. 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 Amy. 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 for each of the following:

a. Land owned in JT with Emily? _____

b. Land in tenancy by entirety with wife Amy? ______

c. Land tenant in common with Noah? ______

d. City of Dayton Bonds? ______