Kitty and Sean purchase real estate for $1,000,000 and list ownership as follows: " Kitty and Sean, joint tenants with the right of survivorship." Each contributed one-half of the purchase price. However, of the $500,000 contributed by Sean, $300,000 was received as a gift by Kitty. Kitty dies first, when the real estate is valued at $1,800,000.

a. How much is included in Kitty's gross estate if Kitty and Sean are friends? $fill in the blank

Joint tenancies and tenancies by the entirety are characterized by the right of survivorship.

b. How much is included in Kitty's gross estate if Kitty and Sean are husband and wife? $fill in the blank