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Beth, who died in January 2012, was survived by her husband, Ben. Beth's federal gross estate was equal to $6,000,000 on the date of her death. When Beth died, Beth's assets included an undeveloped parcel of real estate in Jacksonville in the names of "Beth and Ben, as joint tenants with right of survivorship." The fair market value of the land on the date of Beth's death was $750,000. Ben provided all of the consideration for the purchase of the land, paying $200,000 for it in 2009. Alternate valuation is not available to Beth's estate as all assets owned by Beth will pass, either under Beth's last will and testament or by operation of law, to Ben and hence, no estate tax will be due because of the marital deduction. What is Ben's basis in the real estate after Beth's death?

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