Donald and Antonia Are Husband and Wife and Have Always

Donald and Antonia are husband and wife and have always resided in New York, not a community property state.In 1981, they purchase land as tenants by the entirety for $600,000 with Donald providing $400,000 and Antonia the balance of $200,000.In 2009, Antonia dies, Donald surviving, when the real estate is worth $800,000.As to this property, Antonia's gross estate includes:

A) $0.
B) $200,000.
C) $300,000.
D) $400,000.
E) None of the above.