D purchased Blackacre five years ago for $$2\mathrm{.}0$ million and directed the seller convey it to D and A as joint tenants with right of survivorship. Assume that the conveyance of a joint interest in Blackacre constituted a taxable gift to A from D for which he properly reported and paid the gift tax under section $2501.$ A died in the current year when Blackacre's fair market value was $$7\mathrm{.}0$ million. How much value, if any, is included in A$\text{'}$s gross estate assuming D and A are not married as of A$\text{'}$s death?

Group of answer choices

$$2\mathrm{.}0$ million under section $2040$

$$0\mathrm{.}0$ under section $2033$ and $2040$

$$0\mathrm{.}0$ million under section $2040$

$$7\mathrm{.}0$ million under section $2033$

None of the above.