Tom and Elizabeth purchase land for $2,840,000-Tom furnishes $852,000 and Elizabeth $1,988,000 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 $5,680,000. a. How much of the property is included in Elizabeth's gross estate? b. What is Tom's income tax basis in the property? $