Mark Dies on March 6, 2013

question 160

Multiple Choice

Mark dies on March 6, 2013. Which, if any, of the following items is not included in his gross estate?

• A) Interest earned (before death) on City of Cleveland bonds.
• B) Cash dividend on stock owned by Mark-declaration date was February 3, 2013, and record date was March 5, 2013.
• C) Federal income tax refund for 2012-received on March 5, 2013.
• D) Insurance recovery on auto accident that occurred on February 25, 2013.
• E) Insurance recovery from theft of sailboat on March 7, 2013.

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Definitions:

Hematologic Tests

Medical examinations of blood to diagnose diseases related to blood cells and clotting functions.

Optical Microscope

A microscope that uses light, concentrated through a condenser and focused through the object being examined, to project an image.

Condenser

A device used to condense a gaseous substance into a liquid or solid state, typically by cooling it.

Project An Image

The act of conveying a particular perception or representation of oneself to others.