Problem $18-38($Algorithmic$)($LO$.6)$

At the time of her death on September $4,$ Alicia held the following assets:

Alicia also held a lifetime income interest in a trust $($fair market value of trust assets $$3,750,000)$ created by her late spouse Bert. $($The

executor of Bert's estate had made a QTIP election.$)$ In October, Alicia's estate received an interest payment of $$21,000($ $$10,500$ accrued

before September $4)$ paid by Emerald and a cash dividend of $$10,550$ from Drab. The Drab dividend was declared on August $19$ and was

payable to date of record shareholders on September $3.$ Although Mitch survives Alicia, she is the designated beneficiary of the insurance

policy. The IRAs are distributed to Alicia's children.

The amount included in Alicia's gross estate for these items is :