Classify each of the following independent statements: For numbers 63-65, choose letter a or b. 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. 63. Interest on municipal bonds accrued after death. 64. Cash dividends on stock owned by the decedent (declaration and record dates preceded death but payment date was after death). 65. State income tax refund received after death on a tax return filed before death