Jack and Jane are married. At the time of his death, Jack held the following assets:

Residence $($JTWROS with Jane$)$ $$1,000,000$

Life Insurance $($Jack is the insured and owner, and Jane the beneficiary $$ cash value is $$125,000$ $$500,000$

Stock Account $($Jack$)$ $$300,000$

IRA account $($Jack$,$ Jane is the beneficiary$)$ $$750,000$

Life estate in a mountain cabin given to Jack by his father $$250,000$

Investment real estate $($Jack revocable trust $$ Jane is the only beneficiary of the trust$)$ $$1,000,000$

What is the value of Jack$$s gross estate?

A$.$ $$3,175,000$

B$.$ $$3,050,000$

C$.$ $$3,550,000$

D$.$ $$3,800,000$