McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

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Harold owns a condo in Hawaii that he plans on using for the rest of his life. However, to ensure his sister Maude will own the property after his death, Harold deeded the remainder of the property to her. He signed the deed transferring the remainder in July 2009 when the condo was worth $250,000 and his life estate was worth $75,000. Harold died in January 2011, at which time the condo was worth $300,000. What amount, if any, is included in Harold's gross estate Explain.