Lawrence and Tina Wier own an undivided 50% interest in unimproved real estate as joint tenants with the right of survivorship. Lawrence's brother Frank owns the remaining undivided 50% interest in the property. Lawrence died in the current year when the property was valued at $80,000. What is the value that included in Lawrence's estate tax return?

A. 0 B. $80,000 C. $40,000 D. $20,000