When preparing the estate tax return of Fergus Cardby, the information available includes the items listed below. what amounts are included in Fergus's gross estate?

a. Fergus had lent his son, jasper, 20000 on a demand note, which was forgiven in his will.

b. fergus owned a life insurance policy on the life of his wife, yasmin, in the amount of 100000. replacement value was 300 when fergus died, but his estate collected 100000 since yasmin died 4 months later.

c. 19 years before, fergus deeded his daughter, honor, a summer house, now worth 70000. fergus spent 6 weeks a year there, until he died.

d. fergus owned stock in alternative motors, worth 15000 when he died, but it was worthless 5months later.

e. fergus owned 200000 of tax exempt municipalbonds.