In 2005, mandy and hal (mother and son) purchased land for $600,000 as joint tenants with right of survivorship. of the $600,000 purchase price, mandy provided $300,000 and hal $300,000 (of which $200,000 had been received as a gift from mandy). in 2016, hal dies first when the land is worth $3,000,000. as to the land, hal's gross estate must include