J.R. lives in Texas, which is a community property state. He dies at age 78 with the following assets:

Assets Title Total Value

Home Community Property with his wife Sue Ellen $1,250,000

Furnishings Community Property with his wife Sue Ellen $550,000

Southfork Ranch Community Property with his wife Sue Ellen $17,500,000

Roth IRA James as beneficiary $1,250,000

Checking Account (POD to son) Community Property with his wife Sue Ellen $500,000

Investment Account (POD to daughters) Separate Property $2,950,000

Vacation Home JTROS with daughters $750,000 Question

36: Which of J.R.s assets will pass through probate? What is the value of J.R.s probate estate?