On the date of her death, Ava owned the following:
An insurance policy (face amount of $500,000) on the life of Benjamin (Ava's current husband) with herself as the designated beneficiary. The policy has a cash surrender value of $50,000.

A life estate in a trust created by Alexander (Ava's deceased prior husband). The trust (current value of $2,900,000) was worth $1,000,000 when created 10 years ago. A QTIP election was made by the executor of Alexander's estate.

Federal income tax refund of $80,000 on a prior year's tax return and paid to the executor of

Ava's estate. As to these items, how much is included in Ava's gross estate?