Daughter furnished $20,000 and the decedent furnished $60,000 to acquire the stock costing $80,000 The $20,000 provided by the daughter was interest income earned from other property she originally received as a gift from her father. The stock had a date of death value of $100,000. What would be included in father's gross estate if he if died first?

A. $0

B. $75,000

C. $80,000

D. $100,000