Question 28 of 75. Frank Palmer died testate. In his will, he named his son, Frank, Jr., as executor of his estate. After his son declined to serve, his friend, Mr Owens, agreed to serve as executor, and was so appointed by the court. All of Mr. Palmer's property has been distributed to his wife, Myra Palmer. Who is the personal representative for purposes of filing Form 7067 Frank, JE Mr. Owens Mrs. Palmer None of the above. Mark for follow up Question 63 of 75. In 2018, a gift of a remainder interest in property amounting to $152,000 is given to a non-U.S. citizen spouse. Considering all allowable exclusions and deductions, how much is the taxable gift? $0 $74,500 $149,000 $152,000 Mark for follow up