Aaron Thompson died on November 24, 2016. He was survived by his wife, Rachel, and their son, John. At the time of his death, Aaron was employed by a microchip manufacturer. The executor reports that he has discovered the property listed below.

Automobile in Aaron's name $22,000

Qualified retirement plan funded by Aaron's employer 800,000

Stocks in public companies in the name of Aaron 1,300,000

Checking account, Aaron and Rachel, joint tenants with right of survivorship 10,200

Undeveloped land (not leased or farmed) in the name of Aaron 4,400,000

Face value of term life insurance policy on Aaron's life 2,000,000

Other relevant infomation:

1. Aaron's funeral expenses were $8,000 and the estate's administrative expenses were $32,000.

2. The estate paid state estate taxes of $45,000.

3. Aaron willed his stocks to Rachel and the rest of his property to John.

4. Rachel is the beneficiary of the retirement plan.

5. Aaron owned the life insurance policy, and his estate is the beneficiary.

6. Aaron made his only taxable gift, $6 million taxable amount, in December 2013 and paid all the gift taxes from an account solely in his name.

7. Aaron owed $13,200 on a car loan

8. Assume the estate's marginal income tax rate will be 33%.

What information would need to be included on the schedule M of the form 706?