In $2015,$ Meggan and April acquired real estate for $$2,000,000$ with Meggan furnishing $$400,000$ of the purchase price and April providing the balance. Title to the property is listed as: $$Meggan and April, equal tenants in common.$$ Meggan dies before April in $2023$ when the real estate is worth $$4,000,000.$

a$.$ Were there any tax consequences in $2015?$ Explain.

b$.$ As to the real estate, how much is included in Meggan$$s gross estate?

c$.$ As to choices a$.$ and b$.,$ would it make any difference whether Meggan and April are brother and sister or husband and wife?