At the time of his death Jason had the following assets: - Home owned jointly with rights of survivorship with his wife Sally, valued at $500 , 000 . - Stock account in his individual name, valued at $250 , 000 . - Life estate received from his mother, Judy, in a family vacation home. The home is worth $1 , 000 , 000 . Jason's sister Toby is the remainder beneficiary. - IRA worth $750 , 000 . His wife Sally is the primary beneficiary. What is the value of assets that will be included in Jason's gross estate? $1 , 000 , 000 $1 , 500 , 000 $2 , 500 , 000 $1 , 250 , 000.