Assume the same facts as in Problem 38 with the following modifications. What amount is included in Alicia’s gross estate?

• Mitch is killed in a rock slide while mountain climbing in November, and the insurer pays Alicia’s estate $400,000 before the end of the year.

• Bert’s executor did not make a QTIP election.

• Alicia’s IRAs were the Roth type (not traditional).

• The record date for the Drab Corporation dividend is September 5 (not September 3).

• On November 7, Alicia’s estate receives from the IRS an $8,000 income tax refund on the taxes she paid for the preceding calendar year.