Mrs. Cobb purchased land costing $80,000 in 1995. She had the land aristocratic in the names of Mr. and Mrs. Cobb, joint tenants with right of survivorship. Mrs. Cobb died as well as was survived by Mr. Cobb. At Mrs. Cobb's death the land's value was $200,000.
a. What amount was comprised in Mrs. Cobb's gross estate?
b. What amount if any of the marital inference could Mrs. Cobb's estate claim for the land?
c. Assume Mr. Cobb died after Mrs. Cobb as well as the land was worth $240,000 at this death. What amount was comprised in his gross estate?