Following Are the Fair Market Values of Wilma's Assets at Her

Following are the fair market values of Wilma's assets at her date of death: $\begin{array}{|l|l|}\hline \text { Personal effects and jewelry }&\$150,000\\\hline \begin{array}{ll}\text { Land which Wilma bought and held as a joint }\\\text {tenant with right of survivorship with her sister }\\\end{array}&800,000\\\hline \end{array}$
The executor of Wilma's estate did not elect the alternate valuation date.The amount includible in Wilma's gross estate is

A) $150,000.
B) $550,000.
C) $800,000.
D) $950,000.