At the time of her death on September $4,$ Alicia held the following assets:

Alicia also held a lifetime income interest in a trust $($fair market value of trust assets $$5,500,000)$ created by her late spouse Bert.

$($The executor of Bert's estate had made a QTIP election.$)$ In October, Alicia's estate received an interest payment of $$15,000$

$($ $$7,500$ accrued before September $4)$ paid by Emerald and a cash dividend of $$10,550$ from Drab. The Drab dividend was

declared on August $19$ and was payable to date of record shareholders on September $3.$ Although Mitch survives Alicia, she is the

designated beneficiary of the insurance policy. The IRAs are distributed to Alicia's children.

The amount included in Alicia's gross estate for these items is $