Answer EVERY question please. If you do not want to then let someone who will answer this!

Use the following scenario to answer questions 10 through 13. Rowdy died on January 1, 2023 after a rattlesnake bit him while he was making deliveries on his FedEx route. The property that he owned at the time of his death included the following: FMV on FMV on FMV on FMV on FMV on Property Basis 1/1/2023 4/1/2023 7/1/2023 10/1/2023 1/1/2024 House $200,000 $35,000 $354,393 $358,842 $363,346 $367,907 Boat $40,000 $38,000 $37,527 $37,060 $36,599 $36,143 IRA $100,000 $287,000 $305,250 $298,300 $301,330 $303,850 Annuity $100,000 $300,000 $275,840 $251,193 $266,050 $200,401 Note Receivable $40,000 $200,000 $190,918 $181,744 $172,479 $163,121 Personal Property $100,000 $30,000 $29,627 $29,258 $28,894 $28,534 Car $47,500 $25,000 $24,689 $24,381 $24,078 $23,534 Rental Property $230,000 $400,000 $411,101 $422,510 $434,236 $446,288 Investment Account $1,350,000 $2,165,000 $2,155,220 $1,978,443 $1,833,566 $2,033,312 Total $2,207,500 $3,480,000 $3,784,565 $3,581,731 $3,460,578 $3,603,090 All property listed above was owned in sole ownership by Rowdy. The annuity will continue to pay his wife Mindy for her lifetime. Rowdys will leaves all probate assets to his son and daughter in equal shares. Rowdy also owned a life insurance policy on his life. His basis in the policy was $100,000 and the death benefit was $500,000. The beneficiary of the insurance policy was Rowdys daughter, Daphne. Rowdys investment account had a transfer on death designation to Daphne. The family sued the FedEx and received $5,000,000 for wrongful death payable to Mindy and $500,000 for Rowdys pain and suffering payable to Rowdys estate. Rowdy made substantial gifts during his life. He paid gift tax of $184,000 in 2006, $92,800 2014, and $295,250 on April 15, 2022. Rowdys funeral cost $15,000. The car was sold 4/1/23 for its fair market value on that date in order to pay for Rowdys $38,000 hand-carved marble headstone. Rowdy had $225,000 of medical expenses from the accident, but all expenses were covered by his medical insurance. The note receivable was being paid monthly.

10. What is the value of Rowdys gross estate assuming the date of death valuation is selected?

11. What is the value of Rowdys gross estate assuming the alternate valuation date is selected?

12. Determine whether each of the following items is included in Rowdys probate estate? Explain. Annuity Note Receivable Gift Tax Paid in 2016 Gift Tax Paid in 2022 Investment Account

13. What is the value of Rowdys probate estate?