3. D died as a result of an automobile accident in which driver, A, was at fault. D survived a week after the accident before dying. Immediately after D's death, the personal representative of D's estate instituted a negligence action against A claiming $400,000 in damages for pain and suffering by D during the week, and $500,000 in damages for causing D's death. A's insurance company settled for $500,000, of which $300,000 was designated for the wrongful death and $200,000 for the pain and suffering. What amount would be included in D's gross estate? See Rev. Rul. 75-127, 1975-1 C.B. 297