Estate and gift taxation question:-

Grant and Emilia had been married for 25 years when Grant died this year at age 70. The two of them owned a home as tenants by the entirety valued at $500,000. Grant was owner of life insurance policy insuring his life. The face amount of the policy was $1,000,000 and cash surrender value was $75,000 at the time of his death. The beneficiary of the policy was Emilia. Grant also owned publicly traded stocks, bonds and mutual fund valued at $800,000 on the date of his death. In addition, when Grants mother died 20 years ago, she transferred to him by will a beach front estate in the California. The CA estate was valued at $6,000,000 at Grants death. When his mother died she created a testamentary trust for the benefit of Grant during his life remainder at Grants death to be paid to whomever Grant appointed by will, and if Grant did not make such appointment, the remainder would pass to Grants children then living. At the time of Grantt death, the value of the trust property was $3,000,000 and Grant had only one child living.

List and provide the estate tax value for each item identified above that would be included in Grants gross estate. Also provide under which IRS code section the item would be included in the gross estate.