2. Before her death in 2039, Lucv entered into the following transactions: a. In E, Lucj.r borrowed $EDU,DDU from her brother, Irwin, so that Lucj,r could start a business. The loan was on open account, and no interest or due date was provided for. Under applicable state law, collection on the loan was barred by the statute of limitations before Lucy died. Because the {familyr thought that Irwin should recover his funds, the executor of Lucv's estate paid him $EUU,{]D{]. b. In EDD'F, she borrowed $3D,l]ll from a bank and promptly loaned that sum to her controlled corporation. The executor of Lucy's estate prepaid the bank loan, but never attempted to collect the amount due Lucj,r from the corporation