In 2013, Glen transferred several assets by gift to different persons. Glen dies in 2015. Information regarding the properties given is summarized below. 
The transfer of the land and the stocks and bonds resulted in a total gift tax of $60,000. As to these transactions, Glen's gross estate must include:
Definitions:
Host Country
The country in which a multinational company operates a facility or office, outside of its home country.
Managerial Control
Managerial control involves processes and systems that an organization uses to regulate activities and achieve its objectives by guiding employee behavior.
Longevity-Extending Mutations
Genetic mutations that have been identified to increase lifespan or significantly extend the healthy, disease-free period of an organism's life.
Reproductive Fitness
The ability of an individual or genotype to reproduce successfully and pass genes to the next generation.
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