time of his death, Bruce was involved in the ing transactions. Owned land in joint tenancy with Robin. The land is worth $600,000 and was purchased by Robin 20 years ago for $150,000. Owned land in a tenancy by the entirety with Rachel. The land is worth $800,000 and was purchased by Rachel five years ago for $450,000. Owned land in an equal tenancy in common with Kate. The land is worth $400,000 and was purchased by Bruce four years ago for $300,000. Owned City of Dayton bonds worth $500,000. What amount is included in Bruce's gross estate? Explain