What portion of the property, co-owned by Jacob and Liza Viceroy, will be included in the gross estate of the first to die in the following independent cases? They were married, Jacob dies first, the property was held as tenants by the entirety, and Liza paid for it. They were not married, owned the property as joint tenants with right of survivorship, Liza died first, and Jacob paid for it. It was community property, Jacob paid for it, and died first. They were married, the property was owned as tenants in common (Jacob 60 percent, Liza 40 percent), Jacob died first, and had paid for it.