At her death Siena owned real estate worth $200,000 that was titled with her sister in joint tenancy with the right of survivorship. Siena contributed $50,000 to the total cost of the property and her sister contributed the remaining $75,000. What amount, if any, is included in Siena's gross estate?

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For unmarried co-owners, the value of property owned in joint tenancy with the right of survivorship that is included in the decedent's gross estate is determined by the proportion contributed by the decedent to the total cost of the property. In this instance, Siena contributed 50/125 or 40%. Hence, 40% of the $200,000 value is included in her gross estat

At Her Death Siena Owned Real Estate Worth $200,000 That