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In 2001, Mason buys real estate for $1.5 million and lists ownership as follows: Mason and Dana, joint tenants with the right of survivorship. Mason

In 2001, Mason buys real estate for $1.5 million and lists ownership as follows: Mason and Dana, joint tenants with the right of survivorship. Mason dies first in 2016 when the real estate is valued at $2 million. How much is included in Masons gross estate if Mason and Dana are:

a. Brother and sister.

b. Husband and wife.

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