Nick and Patty are married and live in New Jersey. In 2015 and using her funds, Patty purchased a residence for $400,000, listing title to the property as "Nick and Patty, joint tenants with right of survivorship. In 2022. Nick dies before Patty when the residence is worth $2 million. A correct statement as to these transactions is: In 2022. Nick's gross estate includes $1 million and a marital deduction of $1 million is allowed for estate tax purposes. In 2015, Patty did not make a taxable gift to Nick. In 2015. Patty made a gift to Nick but no marital deduction is available for gift tax purposes. In 2022. Nick's estate includes nothing as to the property