the following scenario to answer questions 10 through Mark died on January 1, 2018 after a drunk driver hit his car. The property that he owne time of his death included the following d at the FMV on FMV on FMV on Pro House Boat Annuity Basis FMV on FMV on $500,000 $850,000 $858,555 $862,842 $863,888 $865,900 $46,143 $60,000 $55,000 $52,527 $52,060 $48,599 Receivable Personal Property Car Rental $100,000 $300,000 $275,840 $251,193 $226,050 $200,401 $60,000 $300,000 $290,918 $281,744 $272,479 $263,121 $58,894 $58,534 $200,000 $67,500 $60,000 $37,500 $58,627 $34,689 $58,258 $34,381 $34,078 $23,778 $650,000 $800,000 $821,101 $832,810 $837,732 $848,788 Investment Account ntS1250,000 $1,850,000 $1,150,555 $1,128,222 $1,145,865 $1,543,468 $3,487,585 $3,850,133 $2,887,500 $4,252,500 $3,542,812 $3,501,510 survivor All property listed above was owned in sole ownership by Mark. The annuity is a joint and annuity and will continue to pay his wife Mindy for her lifetime. Mark's will leaves all probate assets to his son and daughter in equal shares. Mark also owned a life insurance policy on his life. His basis in the policy was $95,000 and the death benefit was $1,000,000. The beneficiary of the insurance policy was Mark's daughter, Daphne. Mark's investment account had a transfer on death designation to Daphne. The family sued the drunk driver and received $1,000,000 for wrongful death payable to Mindy and $500,000 for Mark's pain and suffering payable to Mark's estate. Mark made substantial gifts during his life. He paid gift tax of $98,000 in 2006, $67,200 2014, and $115,250 on April 15, 2016. Mark's funeral cost $15,000. The car was sold 4/1/18 for its fair market value on that date in order to pay for Mark's $28,000 hand-carved marble headstone. Mark had $350,000 of medical expenses from the accident, but all expenses were covered by his medical insurance. The note receivable 12. Determine whether each of the following items is included in Mark's probate estate? Explain .Annuity . Note Receivable .Gift Tax Paid in 2014 .Gift Tax Paid in 2016 .Investment Account