Mildred purchases a mountain home with her granddaughter, Michelle, for $400,000. Mildred pays $100,000 at closing and takes out a loan in her individual name for the $300,000 balance of the purchase price. Michelle, however, agrees to provide considerable services in renovating the cabin on the property. After the cabin is renovated, the property is appraised at $600,000. Mildred then dies. Theoretically, what portion of the propertys value should be included in Mildreds gross estate? State any additional information you may need to answer the question.