Mark Dies on March 3, 2011

question 89

Multiple Choice

Mark dies on March 3, 2011. Which, if any, of the following items is not included in his gross estate?

• A) Interest earned (after death) on City of Cleveland bonds.
• B) Cash dividend on stock owned by Mark-declaration date was February 4, 2011, and record date was March 2, 2011.
• C) Federal income tax refund for 2010-received on March 4, 2011.
• D) Insurance recovery on auto accident that occurred on February 25, 2011.
• E) Insurance recovery from theft of sailboat on March 1, 2011.

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Definitions:

Oxygen

A chemical element vital to most life forms on Earth, critical for respiration and energy production in cells.

Free Radicals

Unstable atoms or molecules with an unpaired electron, which can cause cell damage and contribute to aging and diseases.

Corrodes

The process by which a substance, typically a metal, deteriorates due to chemical reactions with its environment, often leading to rust.

Electron

A subatomic particle with a negative charge, found in all atoms and acting as the primary carrier of electricity in solids.