C:13-43 Jointly Owned Property. Fifteen years ago, Mrs. Cobb purchased land costing $80,000. She had the land titled in the names of Mr. and Mrs. Cobb, joint tenants with right of survivorship. Mrs. Cobb died and was survived by Mr. Cobb. At Mrs. Cobb's death, the land's value was $200,000. a. What amount was included in Mrs. Cobb's gross estate? b. What amount, if any, of marital deduction could Mrs. Cobb's estate claim for the land? c. Later, Mr. Cobb died, and the land was worth $240,000 at his death. What amount was included in his gross estate?