Peter, Paul, Mary and Sally purchase land and ownership is listed as "tenants in common". Each person contributed $900,000 of the $3,600,000 purchase price. Peter dies first, when the real estate is valued at $6,000,000.

a. How much is included in Peter's gross estate assuming the parties are unrelated? $

b. Assume instead, that Paul, Mary and Sally provided that Peter would receive an undivided half interest in the property although he only contributed one-fourth of the purchase price.

How much is included in Peter's gross estate? $