Refer to Problem C:13-45. What is the net addition to Joy's taxable estate with respect to the

Question:

Refer to Problem C:13-45. What is the net addition to Joy's taxable estate with respect to the insurance policies listed above if all the property passing under Joy's will was left to Joy's son?
Refer to Problem C:13-45
Joy died on November 5, 2016. Soon after Joy's death, the executor discovered the following insurance policies on Joy's life.

Joy transferred ownership of policies 757 and 848 to her son in 2009. She gave ownership of policy 414 to her daughter in 2014. Indicate the amount includible in Joy's gross estate for each policy.