At the time of her death on June 6, Laurel owned the following assets. Queen Corporation stock (cost $400,000, FMV $800,000). On May 4, Queen declared a cash dividend, payable on June 15, to shareholders as of the record date of June 4. Laurel's executor received the $40,000 dividend on the scheduled payment date. Star City 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 Laurel's gross estate