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