Rosa Jones died in 2016. Her husband, James, survived her, but died in 2021. At his death, he owned the following assets with the indicated values: - Residence titled as James Jones valued at $200,000 - Investment account owned jointly with son, Charles, funded by James, valued at $1,000,000 - QTIP trust created by Rosa with James as beneficiary, valued at $600,000 What is the value of James' gross estate? A. $1,800,000 B. $1,300,000 C. $1,200,000 D. $700,000 Resource: Advanced Estate Planning Techniques in depth, bottom of page 11