Ms. Rouchel died October 20, 2017, with an estate large enough to require her to file Form 706. Included in her gross estate was her personal residence, which had a date-of-death value of $820,000. Her cost in the home was $315,000. Ms. Rouchel owed $118,000 to City Bank on a mortgage secured by the home. The estate is liable for this debt. Ten years before her death, Ms. Rouchel added her companion, Mr. Gold, as joint tenant on the property. All consideration for the property was paid by Ms. Rouchel, so no value is placed on Mr. Gold's interest in the property. What value should be reported on Form 706 for her personal residence, and on which schedule should it be reported?

a. $702,000 on Schedule A

b. $702,000 on Schedule E

c. $820,000 on Schedule A

d. $820,000 on Schedule E