Matt and Patricia are husband and wife and live in Oregon. In 2010 and using her funds, Patricia purchased a residence for $400,000, listing title to the property as "Matt and Patricia, joint tenants with right of survivorship." In 2020, Matt dies before Patricia when the residence is worth $2 million. A correct statement as to these transactions is:

a.In 2010, Patricia did not make a taxable gift to Matt.

b.In 2020, Matt's gross estate includes $1 million and a marital deduction of $1 million is allowed for estate tax purposes.

c.In 2020, Matt's estate includes nothing as to the property.

d.In 2010, Patricia made a gift to Matt but no marital deduction is available for gift tax purposes.