Dr. Heinz Doofenshmirtz and his brother Roger Jr. purchased an undeveloped parcel of land as joint tenants with right of survivorship for $500,000. Heinz paid $300,000 and Roger Jr. paid $200,000. On 5/9/13, the date of Heinz Doofenshmirtz's death the property was worth $800,000.
What is the total gross estate? What are the total gross estate deductions?