At the time of his death on September 2, 2012, Kenneth owned the following assets: Fair Market Value City of Boston bonds $2,500,000 Stock in Brown Corporation 900,000 Promissory note issued by Brad (Kenneth's son) 600,000 In October 2012, the executor of Kenneth's estate received the following: $120,000 interest on the City of Boston bonds ($10,000 accrued since September 2), and a $7,000 cash dividend on the Brown stock (date of record was September 3). The declaration date on the dividend was August 12. The $600,000 loan was made to Brad in late 2007, and he used the money to create a very successful business. The note was forgiven by Kenneth in his will. What are the estate tax consequences of these transactions