At the time of her death on September 4, 2012, Alicia held the following assets: Fair Market Value Bonds of Emerald Tool Corporation $900,000 Stock in Drab Corporation 1,100,000 Insurance policy (face amount of $400,000) on the life of her father, Mitch 80,000* Traditional IRAs 300,000 *Cash surrender value. Alicia was also the life tenant of a trust (fair market value of $2 million) created by her late husband Bert. (The executor of Bert's estate had made a QTIP election.) In October, Alicia's estate received an interest payment of $11,500 ($6,000 accrued before September 4, 2012) paid by Emerald and a cash dividend of $9,000 from Drab. The Drab dividend was declared on August 19 and was payable to date of record shareholders on September 3, 2012. Although Mitch survives Alicia, she is the designated beneficiary of the policy. The IRAs are distributed to Alicia's children. Required: 1. The amount included in Alicia's gross estate is $ Mitch is killed in a rock slide while mountain climbing in November 2012, and the insurer pays Alicia's estate $400,000. Bert's executor did not make a QTIP election. Alicia's IRAs were the Roth type (not traditional). Required: 2. The amount included in Alicia's gross estate is $