Case 1: Miles and Margaret have three children (Nick, Lisa, and Cindy) and have been married for 20 years. They reside (and have resided in for the entirety of their marriage) in Wisconsin. Miles has a simple will that leaves his estate in equal portions to his three children. The following assets were part of their estate and were titled as detailed below: 1. House (Primary Residence) in WI ($450,000) purchased after they married for $250,000. . House (Vacation Home) in OR ($300,000) owned fee simple by Miles purchased 5 years before they married. . Condo in Milwaukee ($250,000) owned fee simple by Margaret purchased 3 years before they married. . A 2011 Volvo valued at $5,000 that they purchased after they married. . A boat valued at $30,000 owned by Miles and Nick JTWROS. Miles purchased the boat with his own money before he was married. . Furniture and Art (Valued at $150,000) purchased after the marriage of Miles and Margaret . A savings account ($400,000) opened by Miles before he was married (POD to Lisa). The only funds invested in the account after the marriage came 5 years ago when Miles received an inheritance from his mom. . Roth IRA ($1,500,000) owned by Miles with Margaret as beneficiary. The account was started after their marriage. No contingent beneficiary is named. . Life Insurance policy on Miles that he bought 20 years ago and has paid premiums on using funds from his bank account (Fair Market Value: $200,000; Death Benefit: $1,000,000). Beneficiary on the account is Cindy. Part 1: Based on the data provided, please complete the following table: Calculations for Larry: FMV of Larry's Interest Amount Included in Asset (Gross Estate) Probate Estate Home Undeveloped Land Life Insurance 401(k) Roth IRA Condo TOTAL