Ms. Ocean died July 15 2018. Her gross estate is large enough that form 706 must be filed. Her personal residence was included

in her gross estate. which hat a date of death value 780.000. her cost in the home 295.000 Ms Ocean owned 120.000 to city bank on a mortgage secured by the home. The estate is liable for this debt. What value should be reported on form 706 for Ms. Ocean's personal redsidence, and on which schedule should it be reported