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Three years ago, brothers Darren and Andy purchased real property and titled it as joint tenancy with right of survivorship. At the time of the

Three years ago, brothers Darren and Andy purchased real property and titled it as joint tenancy with right of survivorship. At the time of the purchase, Darren did not have any money, so Andy paid the entire $100,000 purchase price himself. Over the next five years, Darren and Andy allocated the income and expenses of the property equally, and the value of the property increased to $125,000. If Andy dies this year, how much will his executor include in his federal gross estate as the value of this real property? 

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