Betty Dies on February 20,2013 $\$ 40,000$ And a Fair Market Value Of

Betty dies on February 20,2013.Her estate consisted of the following assets,all valued as of her date of death: Stock with a basis of $\$ 40,000$ and a fair market value of $\$ 200,000$
Home valued at $\$ 1,500,000$ and a basis of $\$ 490,000$
Cash of $\$ 70,000$
Life insurance on Betty's life owned by her daughter with a $\$ 500,00$ face value What is Betty's gross estate?

A) $600,000
B) $1,100,000
C) $1,770,000
D) $2,270,000