Problem 18-43 (Algorithmic) (LO. 6) At the time of her death on September 4, 2015, Alicia held the following assets: Fair Market Value Bonds of Emerald Tool Corporation $2,920,000 Stock in Drab Corporation 3,504,000 Insurance policy (face amount of $1,168,000) on the life of her father, Mitch 233,600* Traditional IRAs 876,000 *Cash surrender value. Alicia was also the life tenant of a trust (fair market value of $5,250,000) created by her late husband Bert. (The executor of Bert's estate had made a QTIP election.) In October, Alicia's estate received an interest payment of $22,800 ($11,400 accrued before September 4, 2015) paid by Emerald and a cash dividend of $16,800 from Drab. The Drab dividend was declared on August 19 and was payable to date of record shareholders on September 3, 2015. Although Mitch survives Alicia, she is the designated beneficiary of the policy. The IRAs are distributed to Alicia's children. The amount included in Alicia's gross estate is $