Masha has the following related assets: A $200,000 life insurance policy on her son's life with a cash surrender value of $20,000. She and her son co-owned a vacation home worth $300,000. Masha paid $40,000 of the original cost while her son paid $20,000. Her son has a $200,000 life insurance policy on her life. Masha established a revocable trust with her son as remainder beneficiary. The value of assets was $60,000 when the trust was created and $200,000 when Masha died. How much is included in her gross estate?