Dr. Heinz Doofenshmirtz and his brother Roger Jr. purchased an undeveloped parcel of land as joint tenants with the right of survivorship for $500,000. Heinz paid $300,000 and Roger Jr. paid $200,000. On 5/9/13, the date of Heinz Doofenshmirtz's death, the property was worth $800,000.

a. What is the total gross estate?

b. What are the total gross estate deductions?

Do not copy from chegg.