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 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. 

Required:

Calculate his gross estate.