Last year Robert transferred a life insurance policy worth $$620,000$ to an irrevocable trust with directions to distribute the corpus of the trust to a grandson, Danny, upon graduation from college, or to Danny's estate upon death. Robert paid $$48,500$ of gift tax on the transfer of the policy. Early this year, Robert died, and the insurance company paid $$5\mathrm{.}7$ million to the trust.

What amount, if any, is included in Robert's gross estate?

Note: Enter your answers in dollars, not millions of dollars.

Amount to be included in Robert's gross estate