Brian and Anna (MFJ) bought their family home for $4000,000 in 2010 . They owned the house as community property with right of survivorship. Brian died in 2021. FMV@,death was \$1M. In Brian's will, he left everything to his mistress Samantha. - What is the amount included in Brian's gross estate? - Who will inherit Brian's share of the family home? Amy and her sister Joann bought a rental property for $200,000 in 2000 . Amy contributed $150,000; Joann contributed $50,000. They owned it as JTWROS. Amy died in 2021. FMV@death was $900,000. In Amy's will, she left her estate to her husband David. - What is the amount included in Amy's gross estate? - Who will inherit Amy's share of the family home? Amy and her sister Joann bought a rental property for $200,000 in 2000 . Amy contributed $150,000; Joann contributed $50,000. They owned it as tenancy in common. Amy died in 2021 . FMV@death was $900,000. In Amy's will, she left her estate to her husband David. - What is the amount included in Amy's gross estate? - Who will inherit Amy's share of the family home