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Lars and his brother purchased an apartment house in joint tenancy with right of survivorship. They are both unmarried. Lars paid the entire purchase price

Lars and his brother purchased an apartment house in joint tenancy with right of survivorship. They are both unmarried. Lars paid the entire purchase price of $700,000. His brother managed the building. At Lars's death the building was worth $1,221,646. What is included in Lar's gross estate?

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