In 2020, George purchased land for $900,000 and lists title in the names of her daughters as follows:

"Nancy and Kim, joint tenants with right of survivorship." In 2022, Nancy and Kim purchase an

apartment building for $1 million as equal tenants in common; Nancy furnished $400,000 and Kim furnished $600,000 of the cost. Nancy died before Kim in 2024 when the land is worth $1.5 million and the apartment building is worth $ 2 million. One of the results of these transactions is: