Matt and patricia our husband and wife and live in oregon. in 2016 And using her funds patricia purchased a residence for $400000 Listing title to the property as matt and patricia joint tenants with right of survivorship. in 1024 Mat dies before patricia when the residence is worth two million dollars a correct statement as to these transactions is: in 2016 Patricia did not make a taxable gift to matt in 2024 Matt's estate includes nothing as to the property in 2024 Matt's gross estate includes one million dollars and of marital deduction of one million dollars is allowed for estate tax purposes in 2016 Patricia made a gift to matt but no marrial deduction is available for gift tax purposes