Lily died July 2, 2022 with the followine assets 1. Checking Account in her name =$2,500 2. Sivings Accounting in her name -540.000 3. Property held with her brother, with the right of survivarship, the basis of $200,000, and EMV of $350,000. Lly psid nothings for her interest in the property: 4. Personal residence with a basis of $250,000 and FMV of $400,000, with a mortgage of $200,000 Calculate Livys Estate Tax Base