Bart and Dana live in a common law state and own their primary residence worth $800,000 as tenants by the entirety. The couple also owns a vacation home in another state titled as JTWROS. The FMV of the vacation home is $400,000. Dana bought an office suite with her business partner and contributed $150,000 toward the $250,000 purchase price. They titled the property as tenants in common. The FMV of the office suite is $320,000. If Dana dies today, what is the value of the real property included in her gross estate?

Select one:

a. $492,000

b. $642,000

c. $760,000

d. $792,00