Consider the following as to how each would effect the estate tax return for Allen's estate:

Allen had previously purchased some real estate with his golfing partner Abe Aiello for $100,000. At the time of the purchase, Allen provided $75,000 of the purchase price and Abe provided $25,000. The real estate was held in joint tenancy with rights of survivorship. Later, when the property was worth $200,000, Allen and Abe each invested another $50,000 into the property for the purpose of building a structure on the property. At the time of Allen's death two months after the structure was completed, the real estate and building thereon had a fair market value of $400,000.