Dorothy died on February $22,$ Year $7$ with a gross estate of $$5,240,000.$ In her will, she left her vacation home in Florida to her daughter and her vacation home in South Carolina to her son. Dorothy had purchased the Florida home for $$241,000$ and the South Carolina home for $$372,000.$ Fair market values for the homes were as follows:

$\backslash$table$[[,$Florida home,South Carolina home$],[$February $22,$ Year $7,$$$384,000,$$$542,700$