Tom and Elizabeth purchase land for $1,900,000-Tom furnishes $570,000 and Elizabeth $1,330,000 of the purchase price. Title to the property is held as joint tenants with right of survivorship. Elizabeth dies first 10 years later when the land is worth $3,800,000. a. How much of the property is included in Elizabeth's gross estate? $ b. What is Tom's income tax basis in the property?