At His Death Stanley Owned Real Estate Worth $345,000 with Two

At his death Stanley owned real estate worth $345,000 with two other individuals as equal tenants in common. Stanley contributed $50,000 to the $100,000 total cost of the property. What amount, if any, is included in Stanley's gross estate?

A) $50,000.
B) $115,000.
C) $172,500.
D) $345,000.
E) None of the choices are correct.