When Zelda passed away she held the following property interests.

Land as a joint tenant with her brother. The land is worth $$1,000,000$ ?and was inherited from their uncle several years ago when it was worth $$500,000.$

Land as a joint tenant with her sister. The land is worth $$1,200,000,$ ?but they purchased it for $$600,000.$ ?Her sister gave her $$300,000$ ?so Selda could purchase one half of the property.

What is included in Zelda's gross estate?

$$500,000.$

$$600,000.$

$$1,100,000.$

$$2,200,000$

None of the above.