Calculator Tax Drill - Determine Gross Estate Felipe died on May 9, 2018. At date of death he owned the following assets: Cash in the bank: $12,000 ABC Bonds: Fair market value $5,000 Office building: Fair market value, $300,000 Stock in Leck Corporation: Fair market value, $10,000 Personal residence (jointly held with his spouse): Fair market value, $160,000. In addition, accrued rents on the office building to date of death is $24,000; accrued interest on the bonds at date of death is $200; $400 in dividends are outstanding on the Leck stock (date of record April 30, 2018). Felipe's gross estate is s