Tom died on the 30 June 2020 and left these assets: House Boat 250,000 200,000 Bank account 75,000 Quoted shares 100,000 Car 15,000 He owed 2,000 on his credit card, 3,000 of IT and CGT and 1,000 in sponsorship he had promised a friend. He left the house and shares to his wife, the boat to his son and the rest of his assets to his daughter. Calculate the value of gross chargeable estate.