In 2012, Gordon purchased real estate for $900,000 and listed title to the property as "Gordon and Fawn, joint tenants with right of survivorship." Gordon predeceases Fawn in 2018 when the real estate is worth $2,900,000. Gordon and Fawn are husband and wife.

A. In 2012, Gordon made a gift of $_____ to Fawn.

B. In 2018, Gordon's estate must include $_____ as to the property.

C. How would the estate tax consequences change if it was Fawn (not Gordon) who died in 2018? Select "Yes" or "No", whichever is applicable.

1) Fawn's estate includes $1,450,000 as to the property.

2) Fawn's estate includes nothing as to the property.

3) Fawn's estate includes $2,900,000 as to the property.

4) Fawn's estate includes $450,000 as to the property.