H and W are married citizens. All of their real and personal property is owned as tenants by the entirety or as joint tenants with right of survivorship. The gross estate of the first spouse to die:

1. Includes only the property acquired by the deceased spouse.

2. Is governed by federal tax provisions rather than community property laws.

3. Includes one third of all real estate as the dower right of the first spouse to die.

4. Includes half of the value of all the property owned regardless of which spouse furnished the original consideration.