When Greg passed away he held the following property interests:

Land held in joint tenancy with his sister, Laura. The land is worth $$1,200,000$ ?and was purchased by Laura many years ago for $$300,000.$

Land owned in a tenancy by the entirety with Jessica. The land is worth $$1,600,000$ ?and was purchased by Jessica several years ago for $$900,000.$

Land owned as equal tenants in common with his brother, Ken. The land is worth $$800,000$ ?and was purchased by Ken several years ago for $$600,000.$

What is included in Greg's gross estate?

$$400,000.$

$$800,000$

$$1,200,000.$

$$1,800,000.$

None of the above.