I'm preparing a Form 706 Estate return to elect portability for the surviving spouse. On the decedent's date of death, all assets of the gross estate were owned jointly by the decedent and the surviving spouse.

Do I include only half of the FMV of the estate on the tax return for the decedent's share of the assets on Form 706?

Additionally, do I need to attach the Schedule E for all of the same assets that were shared in their marriage?