Angel and Abigail are married and live in a common-law state. Angel and Abigail own a parcel of realty as joint tenants with the right of survivorship. In addition, Abigail owns another parcel of realty in her name alone. If Abigail should die when the jointly owned realty is worth $1.6 million and her own parcel of realty is worth $2.6 million, what is the total value of realty that would be included in Abigail's gross estate?
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