Seven years ago, Joe and Flo, siblings, pooled their resources and purchased a building as an investment. Joe provided $75,000 of consideration, and Flo furnished $225,000. Joe died and was survived by Flo. The property, which they had titled in the names of Joe and Flo, joint tenants with right of survivorship, was valued at $480,000 when Joe died. What amount was includible in Joes gross estate?