In October, the executor of Kenneth's estate received the following: $120,000 interest on the City of Boston bonds ( $10,000 accrued since September 4), and a $7,000 cash dividend on the Brown stock (date of record was September 5). The declaration date on the dividend was August 12 . The $600,000 loan was made to Brad in late 2018, and he used the money to create a very successful business. The note was forgiven by Kenneth in his will. 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