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Sophia Is Single and Owns the Following Property

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Sophia is single and owns the following property:
Sophia is single and owns the following property:    Sophia owns the real property in joint tenancy with Daniel. They purchased the property several years ago for $3.4 million. Sophia was only able to provide $680,000 of the purchase price. If Sophia dies, what is the amount of her gross estate? Sophia owns the real property in joint tenancy with Daniel. They purchased the property several years ago for $3.4 million. Sophia was only able to provide $680,000 of the purchase price. If Sophia dies, what is the amount of her gross estate?

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