In 1986, Ricky and Kassandra (Father and Daughter) Acquire Real

In 1986, Ricky and Kassandra (father and daughter) acquire real estate listing title as: "Ricky and Kassandra, joint tenants with the right of survivorship." Of the $200,000 purchase price, $60,000 was furnished by Ricky and $140,000 by Kassandra.The $140,000 Kassandra provided had been received by her as an inheritance from her mother.In 2009, Kassandra predeceases Ricky at a time when the property is worth $500,000.As to this property, Kassandra's gross estate includes:

A) $350,000.
B) $250,000.
C) $200,000.
D) $150,000.
E) None of the above.