Betsy opens a brokerage account in her name and that of her husband, Jason $($jointly with right of survivorship$),$ and makes an initial contribution of $$1$m to the account. Jason later contributes $$200,000$ of his separate funds. When the securities in the account have appreciated to $$1\mathrm{.}8$m$,$ Jason dies.

$($a$)$ What are the gift tax consequences of these transactions?

$($b$)$ How much of the account balance will be included in Jason's gross estate?