Computing Gross Estate. Upon A’s death, certain assets were valued as follows: Fair Market Value
Probate Estate……………………………………………………………......................................…$750,000
Insurance Proceeds on a policy on A’s life. The policy has Always been owned by A’s niece, the beneficiary…$150,000
Corpus of Trust A. A possessed the right to give the ownership Of the corpus to herself or any of her family. In her will she Left the corpus to cousin K…………………………………….....................................................................................................................$15,000,000
Based on these facts, what is the value of A’s gross estate?