Gregg and Julie were married in 1990 and residesd in Maine. In 2000, they purchased land for $300,000 (Julie provided $100,000 and Gregg $200,000 ) and listed ownership as joint tenants with rights of survivorship. In the current year, Gregg dies when the land is worth $800,000. One result of these events is: (A) Gregg's gross estate includes $200,000 (B) Gregg's gross estate includes $400,000 (C) Gregg's gross estate includes $600,000 (D) In 2000, Gregg made a taxable gift to Julie of $200,000