Matt and Patricia Are Husband and Wife and Live in Oregon

Matt and Patricia are husband and wife and live in Oregon. In 2010 and using her funds, Patricia purchased a residence for $400,000, listing title to the property as "Matt and Patricia, joint tenants with right of survivorship." In 2020, Matt dies before Patricia when the residence is worth $2 million. A correct statement as to these transactions is:

A) In 2020, Matt's gross estate includes $1 million and a marital deduction of $1 million is allowed for estate tax purposes.
B) In 2010, Patricia made a gift to Matt but no marital deduction is available for gift tax purposes.
C) In 2010, Patricia did not make a taxable gift to Matt.
D) In 2020, Matt's estate includes nothing as to the property.