Please show clear work.

Dick and Jane are not married and own a house as Joint Tenants with Rights of Survivorship. Dick contributed $100,000 and Jane contributed $50,000 towards the purchase price. The house is currently worth $587,254 and each of them has a 50% interest in the property. If Jane died today, what amount of the value would be included in her gross estate? Jane contributed 50000/(100,000+50,000)=1/3 of the purchase price. Therefore, (50,000/150,000) homevalue = what is included in her gross estate