Sister Pudge and her two brothers, Tippy and Fat Baby Rodney, owned a commercial building as joint tenants with the right of survivorship. They purchased the building in 1985 for $446,000. Pudge contributed $169,480, to the purchase price, Fat Baby Rodney put up $147,180, and Tippy put up the remaining $129,340. Pudge died on April 2, 2015, when the building was worth $3,280,473. How much of the buildings value is includable in Sister Pudges gross estate?

a: $3,280,473

b: $1,246,580

c: $1,093,491

d: some other amount (your answer:_________________)