Stanley and Sara purchase real estate for $600,000 and list ownership as follows: " Stanley and Sara, joint tenants with the right of survivorship." Stanley contributed $240,000 of the purchase price and Sara contributed the remaining $360,000. Stanley dies first, when the real estate is valued at $860,000.

* I understand b) is $ 430,000 because husband and wife split the gross estate 50/50, however I thought a) would be "0" since there is the right of survivorship, however it is showing incorrect.