At the time of his death this year on September 4, Kenneth owned the following assets, among others.

	Fair Market Value
City of Boston bonds	$2,500,000
Stock in Brown Corporation	900,000
Promissory note issued by Brad (Kenneths son)	600,000

In October, the executor of Kenneths 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 3). 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 business that failed and is now in bankruptcy. There is no hope of any recovery. The note was forgiven by Kenneth in his will. What is the value of Kenneths gross estate