Ann Tenenbaum, widow of financier Thomas Lee, is listing her East Hampton home at 43 East Dune Lane for $120 million, potentially making it the most expensive listing in the Hamptons. The 3.6-acre oceanfront estate includes a 14,000-square-foot main home with eight bedrooms, a pool, tennis court, and a tunnel from the pool to prevent sand tracking. Originally built in the 1900s, the property has been rebuilt twice, including after a 2013 fire. Tenenbaum is selling because she doesn’t love the Hamptons and hasn’t visited since last Labor Day, although her children may buy a smaller property nearby.