W$,$ a wealthy NRA for U$.$S$.$ income tax purposes, is domiciled in Country X and W owns several investments in the U$.$S$.$ either directly or indirectly. Those investments include $$2$ Million of IBM Corporation shares of stock, $$1$ Million of the shares of a Panama company which owns U$.$S$.$ real estate, $$2$ Million in a Xerox Corporation bond which pays $4\%$ interest annually and which interest qualifies for the portfolio interest exemption and $$3$ Million of real estate located in State College, PA$.$ If W dies, Ws U$.$S$.$ gross estate would be:Group of answer choices$$1$ Million$$2$ Million$$5$ Million$$3$ Million$$8$ Million