Bill Green, age 67, and Susan, age 73, have been married for 45 years and have 2 sons, Tom and Jack. Tom, age 43, has never been married and has no children. He is gainfully employed as a corporate attorney. Jack, age 40, is a high school English teacher and is married to Dianne, a 39-year old dentist. They have three childrenSuzy, age 15; Jack, Jr., age 13; and William, age 5. Bill and Susan have made sound financial decisions throughout their lives and have no debt. Bill is a retired military officer, and Susan is a retired nurse. After retiring from the military 20 years ago, Bill went to work as a government contractor inspecting nuclear power plants. He is ready to retire and enjoy spending time traveling with Susan rather than traveling for work.

Despite making good financial decisions throughout their lives, their wills have not been updated in quite some time. The current wills are valid but are simple I love you wills. Below is a list of assets and other items owned by Bill and Susan. Unless otherwise stated, assume that all items owned jointly were purchased with equal contributions from the owners.

Description	Value	Ownership
Checking Account	$7,000	JTWROS
Money Market Account	$49,000	Tenants by the Entirety
Bills IRA	$168,000	Susan named as sole beneficiary
Susans IRA	$153,000	Bill named as beneficiary Tom and Jack named as equal contingent beneficiaries
Brokerage Account	$900,000	JTWROS
Timberland Bill inherited from his family	$256,000	Bill
Vacation home on the beach	$1,200,000	Tenancy in Common; Original purchase price $600,000; Bill contributed $300,000, Jack and Tom each contributed $150,000
Personal Residence	$425,000	JTWROS
Tangible Personal Property	$64,000	JTWROS
Ford Explorer	$43,000	Bill, transfer on death to Susan
Honda Accord	$23,000	Susan, transfer on death to Suzy
Life Insurance provided by the VA on Bills life	$250,000 death benefit $0 cash value	Owned by Bill, Primary beneficiary is Susan, no contingent beneficiary is named
Life Insurance on Susans Life	$100,000 death benefit $0 cash value	Owned by Susan, Primary beneficiary is Bill Equal joint contingent beneficiaries are Tom & Jack

If Susan were to die first, instead of Bill, what would be different about the assets included in the probate estate and the gross estate?