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

a.Insurance recovery on auto accident that occurred on February 25.

b.Insurance recovery from theft of sailboat on March 7.

c.Interest earned (before death) on City of Cleveland bonds.

d.Cash dividend on stock owned by Markdeclaration date was February 4, and record date was March 4.

e.Federal income tax refund for a prior tax yearreceived on March 5.

2.Matt and Patricia are husband and wife and live in Oregon. In 2010 and using her funds, Patricia purchased a residence for $400,000, listing title to the property as "Matt and Patricia, joint tenants with right of survivorship." In 2020, Matt dies before Patricia when the residence is worth $2 million. A correct statement as to these transactions is:

a.In 2010, Patricia did not make a taxable gift to Matt.

b.In 2020, Matt's gross estate includes $1 million and a marital deduction of $1 million is allowed for estate tax purposes.

c.In 2020, Matt's estate includes nothing as to the property.

d.In 2010, Patricia made a gift to Matt but no marital deduction is available for gift tax purposes.