At the time of his death this year on September 4, Kenneth owned the following assets, among others: In October, the executor of Kenneth's estate received the following: $120,000 interest on the Houston (TX) Independent School District 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. Assume that the school district is solvent. The $600,000 loan was made to Brad in late 2019 . Kenneth's will does not forgive Brad's note. The business that Brad started with the loan funds was not successful, and the note has a zero value (note is considered worthless). What are the estate tax consequences of these transactions? Indicate whether each of the items below should be "Included", "Excluded" or "Partially Included/Excluded" from Kenneth's gross estate. I ne amounc or kennecn s gross estace is $