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Mason buys real estate for $2,224,000 and lists ownership as follows: Mason and Dana, joint tenants with the right of survivorship. Mason dies first,

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Mason buys real estate for $2,224,000 and lists ownership as follows: "Mason and Dana, joint tenants with the right of survivorship." Mason dies first, when the real estate is valued at $2,891,200. How much is included in Mason's gross estate if Mason and Dana are (a) brother and sister and (b) spouses? a. Brother and sister? $ b. Spouses?

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