At the time of his death on July 9, 2012, Aden was involved in the following real estate. Fair Market Value (on July 9, 2012) Apartment building $2,100,000 Tree farm 1,500,000 Pastureland 750,000 Residence 900,000 The apartment building was purchased by Chloe, Aiden's mother, and is owned in a joint tenancy with her. The tree farm and pastureland were gifts from Chloe to Aiden and his two sisters. The tree farm is held in joint tenancy, and the pastureland is owned as tenants in common. Aden purchased the residence and owns it with his wife as tenants by the entirely. How much is included in Aden's gross estate based on the following assumptions?