At the Time of Her Death, Megan: ∙ Owned an Insurance

At the time of her death, Megan: ∙ Owned an insurance policy on the life of her father with a replacement cost of $250,000 and maturity value of $800,000. The designated beneficiary of the policy is Megan's estate.
∙ Was an equal tenant in common with her brother in a tract of land worth $800,000. The land was inherited from their grandmother 10 years ago when it had a value of $200,000.
∙ Was a joint tenant with her two sisters in stock worth $1,500,000. The stock was inherited from their grandmother 10 years earlier when it had a value of $500,000.
As to these transactions, Megan's gross estate must include:

A) $250,000.
B) $1,150,000.
C) $1,400,000.
D) $2,150,000.