Jane bought a condo for $300,000 for her son Keith to live in while he attends law school. She titled the property jointly with right of survivorship and has paid for all the home maintenance expenses and property taxes. Assume that Jane dies today when the condo is valued at $320,000. Which of the following statements is/are correct? a. One-half the condo ($160,000) is included in Jane's gross estate; b. The value of the gift that Jane made to Keith when she put his name on the deed is the fair market value of the property at the date of the gift c. Keith receives a complete step-up in basis in the property, and if he sells the condo today, he will not need to report any capital gains d. The taxable gift Jane made to Keith is included in her estate tax return as an adjusted taxable gift