In 1980,Marie and Hal (Mother and Son)purchased Land for $600,000

In 1980,Marie and Hal (mother and son) purchased land for $600,000 as joint tenants with right of survivorship.Of the $600,000 purchase price,Marie provided $400,000 and Hal $200,000 (of which $100,000 had been received as a gift from Marie) .In the current year,Hal dies first when the land is worth $3,000,000.As to the land,Hal's gross estate must include:

A) $100,000.
B) $200,000.
C) $1,000,000.
D) $2,500,000.
E) None of the above.