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 brother and sister.

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?

Fawn's estate would include $____ as to the property.