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. How much is included in Stanley's gross estate if Stanley and Sara are:

a. Cousins.

b. Husband and wife.