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When determining a decedent's gross estate for federal tax purpose, which of the following items would not be included? A. Fair market value of real

When determining a decedent's gross estate for federal tax purpose, which of the following items would not be included?

A. Fair market value of real property

B. Fair market value of intangible property

C. Fair market value of property left to a surviving spouse

D. All of the above items would be included in the gross estate

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