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 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 is the value of Kenneths gross estate?