Jointly Owned Property. Mrs. Cobb purchased land costing $80,000 in 1995. She had the land titled in the names of Mr. and Mrs. Cobb, joint tenants with right of survivorship. Mrs. Cobb died and was survived by Mr. Cobb. At Mrs. Cobb's death, the land's value was $200,000. a. What amount was included in Mrs. Cobb's gross estate? b. What amount, if any, of the marital deduction could Mrs. Cobb's estate claim for the land? c. Assume Mr. Cobb died after Mrs. Cobb and the land was worth $240,000 at this death. What amout was included in his gross estate