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Bob died on January 30, 2016. His probate estate and his subchapter J estate include: a. $1,200 salary due him from his employment. b. $100,000

Bob died on January 30, 2016. His probate estate and his subchapter J estate include:

a.       $1,200 salary due him from his employment.

b.       $100,000 life insurance policy payable to his widow.  

c.       $75,000 IRA naming his widow as beneficiary.

d.       $10,000 in joint checking account with a surviving child.

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