Brian and Dawn acquired realty for $2 million with Brian furnishing $1.5 million of the purchase price and Dawn providing the balance. Title to the property is listed as "Brian and Dawn, joint tenants with right of survivorship." This year Dawn dies before Brian when the realty is worth $4 million. How much is included in Dawn's gross income under the following circumstances. A. Brian and Dawn are brother and sister. B. Brian and Dawn are husband and wife