When Ronald died, he had the following: Life insurance policy for $100,000 with his friend, Carl, indicated as beneficiary Investment portfolio with an adjusted cost base of $30,000 and a fair market value of $88,000 owned in joint tenancy with his sister, Edna RRSP with a value of $156,000 with his son, Jeff, named as beneficiary Cottage which was purchased for $110,000 and is currently worth $320,000, owned as tenants in common with his brother, George Which of those assets would be included in Ronald's estate?