Jasmine and Merida, who are not married, own farmland as Joint Tenants with Rights of Survivorship. Jasmine contributed $60,000 and Merida contributed $40,000. The land is currently valued at $1,000,000 and each of them has a 50% interest in the property . if Jasmine died today, what amount of the value of the farmland would be included in her gross estate? a. $60,000 b. $500,000 O c. $600,000 O d. $1,000,000