Jimmy Donavan was born November 1, 1960, and died November 1, 2022, in his home. Death Certificate number 1234567. Jimmy, who never married and has no children, was a retired financial planner at his death. He leaves all his assets to his niece and nephew (Jane Donavan and Fred Donavan, twins born November 1, 1990) through his Will. Jimmy was born and raised in Mankato, MN. His home address is 123 Main St, Mankato, MN 56001. His social security

Property	Value November 1, 2022	Adjusted Basis
Auto	20,000	55,000
Personal effects	75,000	110,000
Checking and savings accountsUS Bank	250,000	250,000
Investments	2,500,000	770,000
Residence	1,400,000	980,000
Life insurance proceeds payable to the Jimmy Donavan estate	1,000,000	50,000
Real estate located in Blue Earth County, MN	10,125,000	2,800,000

Expenses and donations of the estate are listed below

Funeral	35,000
Donation to Minnesota State University Scholarship fund	100,000
Legal expenses	50,000
Appraisal expenses	5,000
Debts	0

Prepare the required State of MN and Federal estate tax return.