jill died on november 5, 2018 soon after jill\\\'s death, the executor discovered the following insurance policies on jill\\\'s life loading(click the icon to view the insurance policy data)

Policy Number	Owner	Beneficiary	Face Value
123	jill	jill  husband	$400,000
757	jill  son	jill  estate	225,000
848	jill  son	jill  son	300,000
414	jill  daughter	jill  husband	175,000

jill transferred ownership of policies 730 and 852 to her son in 2009 she gave ownership of policy 419 to her daughter in 2016. Indicate the amount includible in Joy’s gross estate for each policy.