Jill transferred her home to her only daughter, but retained the right to live in the home until her death. Jill paid her daughter fair market rent for every month she lived in the home until her death. At the time of the transfer the home was valued at $$250,000$ ?and the life estate was valued at $$90,000.$ ?When Jill died the home was valued at $$300,000.$ ?Which of the following statements is correct?

Jill's gross estate does not include any portion of the home.

Jill's gross estate must include the value of her life estate, $$90,000.$

Jill's gross estate must include the value of the home at the time of the gift, $$250,000.$

Jill's gross estate must include the value of the entire home at her death, $$300,000.$

None of the above.