Mike makes the following transfers: 2 years ago: Life insurance policy to his cousin, $1M DB, $250 CSV $100,000 Stock Portfolio to his sister $50,000 RV to his son Paid gift taxes of $55,000 Last year: -$50,000 cash to brother Paid $10,000 in gift taxes He died this year owning a $250,000 home ($100,000 basis) tenancy by the entirety, $50,000 stock portfolio, $500,000 in his 401K with his wife named as the beneficiary, a $50,000 car, and $25,000 in cash. Calculate his gross estate. O A $1,815,000 B. $815,000 $325,000 Mike makes the following transfers: 2 years ago: Life insurance policy to his cousin, $1M DB, $250 CSV $100,000 Stock Portfolio to his sister $50,000 RV to his son Paid gift taxes of $55,000 Last year: -$50,000 cash to brother Paid $10,000 in gift taxes He died this year owning a $250,000 home ($100,000 basis) tenancy by the entirety, $50,000 stock portfolio, $500,000 in his 401K with his wife named as the beneficiary, a $50,000 car, and $25,000 in cash. Calculate his gross estate. O A $1,815,000 B. $815,000 $325,000