Mason buys real estate for $2,265,000 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 $2,944,500. How much is included in Mason's gross estate if Mason and Dana are (a) brother and sister and (b) spouses?

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a. Brother and sister? $fill in the blank 28b26afeffb7fa1_1

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b. Spouses? $fill in the blank 4d54d0046f9a05b_1