At the time of her death on June $6,$ Elizabeth owned the following assets.

a$.$ Austin Corporation stock $($cost $$400,000,$ FMV $$800,000).$ On May $4,$ Austin declared a cash dividend, payable on June $15,$ to shareholders as of the record date of June $4.$ Elizabeth$$s executor received the $$40,000$ dividend on the scheduled payment date.

b$.$ City of Boise bonds $($cost $$800,000,$ FMV $$780,000).$ Interest accrued to June $6$ was $$42,000.$ The executor eventually collected $$50,000($included post$-$death accrual of $$8,000)$ on July $20.$

As to these transactions, how much is included in Elizabeth$$s gross estate?