Problem 29-38 (LO. 6) At the time of his death this year on September 4 , Kenneth owned the following assets, among others: In October, the executor of Kenneth's estate received the following: $120,000 interest on the Houston (TX) Independent School District bonds ($10,000 accrued since September 4), and a $7,000 cash dividend on the Brown stock (date of record was $ epternber 3 ). The declaration date on the dividend was August 12. Assume that the school district is solvent. The $600,000 loan was made to Brad in late 2019 . Kenneth's will does not forgive Brad's note. The business that Brad started with the loan funds was not successful, and the note has a zero value (note is considered worthless). What are the estate tax consequences of these transactions? Indicate whether each of the items below shoutd be "Included", "Excluded" or "Partially Included/Exciuded" from Kenneth's gross estate. The amount of Kenneth's gross estate is i x