Brian died on December 1, 2023, and had the following assets and expenses. Calculate the Values that should be included in Brian's Estate Tax Base. Brian's assets: Value to be included in Brian's Estate 1 Brian's checking account with a $5,000 balance. 2 Stock valued at $75,000, which Brian bought for $20,000 3 Land with FMV of $150,000 titled in Brian and his brother's names as joint tenants with right of survivorship; 4 In 2006, Brian gifted his personal residence to his son. Brian purchased the home for $200,000. At the time of the gift the home had a FMV of $325,000. It is currently valued at $400,000 5 Attorney fees of $8,500 to administer the estate assets