Harold and Mary are married and live in a community-property state. During the marriage Harold bought a parcel of real estate for $240,000 in community funds and titled the property in his name alone. Mary died on January 30^thof this year and was survived by Harold, who did not remarry. The parcel of real property was worth $516,000 on January 30^thof this year but was only worth $444,000 at year-end. What amount, if any, is included in Mary's gross estate?