Mike makes the following transfers:

2 years ago:

SOLD the 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

Hedied 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.

Calculatehis gross estate.

A.$1,815,000

B.$815,000

C.$325,000

D.$0