At the time of his death this year on September 4, 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, the executor of Kenneth's estate received the following: $120,000 interest on the City of Boston bonds ($10,000 accrued since September 4), and a $7,000 cash dividend on the Brown stock (date of record was September 5). The declaration date on the dividend was August 12.

The $600,000 loan was made to Brad in late 2010, 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? Indicate whether each of the items below should be "Included" or "Excluded" from Kenneth's gross estate.

a. City of Boston bonds -Included

b. Stock in Brown Corporation- Included

c. Promissory note -Included

d. Interest on City of Boston bonds -Included

The amount of Kenneth's gross estate is $ ?