Karen died on May 5 of the current year. Her executor elects date-of-death valuation. Karen's gross estate possibly includes the following items: Joint checking account (with her husband), which has a balance of $10,000. Her husband did not contribute to the account. Joint savings account (with her daughter), which has a balance of $50,000. Her daughter did not contribute to the account. Life insurance policy on the life of Karen, having a face value of $400,000. The cost of a comparable policy immediately before Karen's death is $150,000. Karen's estate is the beneficiary. Life insurance policy on the life of Karen's daughter, having a face value of $100,000 with an interpolated terminal reserve immediately before Karen's death of $30,000. Unexpired premiums are $5,000. Karen is the beneficiary. How much, if any, of these items are included in Karen's estate?