Harold and Mary Are Married and Live in a Community

Harold and Mary are married and live in a community property state. During the marriage Harold bought a parcel of real estate for $100,000 in community funds and titled the property in his name alone. Mary died on January 30ᵗʰ of this year and was survived by Harold who did not remarry. The parcel of real property was worth $250,000 on January 30ᵗʰ of this year but was only worth $220,000 at year end. What amount, if any, is included in Mary's gross estate?

A) $250,000.
B) $220,000.
C) $125,000.
D) $110,000.
E) zero - Mary had no ownership interest in the property at her death.