Classify each of the following independent statements:.

a. Some or all of the asset is included in the decedent's gross estate.

b. None of the asset is included in the decedent's gross estate.

17. Interest on municipal bonds accrued after death.

18. Cash dividends on stock owned by the decedent (declaration and record dates preceded death but payment date was after death).

19. State income tax refund received after death on a tax return filed before death.

20. Note receivable issued by a grandson and forgiven by the decedent in her will.

21. Ten cemetery lots purchased by decedent prior to death for use by himself and his family.

22. Bankaccountheldasjointtenantwithmother.Motherprovidedallofthefunds.Mothersurvives.

23. Landheldastenantsbytheentiretywithsurvivingspouse.Decedentprovidednoneofthefunds.

24. Proceeds of an insurance policy on decedent's life. Decedent's son purchased the policy and is its owner and beneficiary.

25. Decedent owned a policy on the life of his spouse with himself as the designated beneficiary. The spouse survives.