At the time of his death Shawn had the following assets :" Home owned jointly with rights of survivorship with his wife Amy , valued at $500 , 000 Stock account in his individual name , valued at $ 250 , 000 , Life estate received from his mother , Judy , in a family vacation home . The home is worth $1 , 000 , 000 . Shawn's sister Toby is the remainder beneficiary* IRA worth $750, 000 . His wife Amy is the primary beneficiary* What is the value of assets that will be included in Shawn's gross estate ? A. $2, 500, 000 B . $1 , 500, 000 C. $1, 250, 000 D. $1 , 000, 000