The following is a partial list of relevant items available when filing Minnie's estate tax return:

(1.) Two years before she died, Minnie sold stocks, now worth $90,000, then $65,000, for $30,000, to her daughter.

(2.) Minnie owned a summer house, worth $50,000, in joint tenancy with her sister, Rosea, who paid for it.

(3.) Minnie's home was held in a tenancy by the entirety with her husband, Dan, who paid for it, and is worth $150,000.Minnie's clothes and shoes are worth $800.

From the above, Minnie's gross estate includes $: