Bill died on January 31, 2024. His assets and their fair market value at the time of his death was: Cash $20,000 Personal residence $200,000 Life insurance payable to Bill's estate $100,000 Series EE bonds in JTWROS with Wife $100,000 State of Louisiana bonds $250,000 Bill had a balance on his residence mortgage of $15,000. What is Bill's gross estate?
a. $555,000
b. $605,000
c. $655,000
d. $670,000
e. None of the above