Before her death in early 2011, Katie made the following transfers.
• In 2008, purchased stock in Green Corporation for $200,000, listing title as follows: "Katie, payable on proof of death to my son, Travis." Travis survives Katie, and the stock is worth $300,000 when Katie dies.
• In 2009, purchased an insurance policy on her life for $200,000 listing Paul, another of Katie's sons, as the designated beneficiary. The policy has a maturity value of $1 million and was immediately transferred to Paul as a gift.
• In 2010, made a gift of land (basis of $300,000; fair market value of $1.3 million) to Adriana, Katie's only daughter. As a result of the transfer, Katie paid a gift tax of $150,000. The value of the land is still $1.3 million at Katie's death.
• In 2009, established a savings account with $100,000, listing title as "Katie and Wilma, joint tenants with right of survivorship." Wilma, Katie's mother, died in 2010 when the accounts balance was $102,000. At Katie's death the balance was $104,000
As to these transfers, how much is included in Katie's gross estate?