Your single client has the following assets: Home worth $400,000 Fidelity Investments $17,000,000 Life Insurance: Cash Value of $200,000; death benefit of $1,500,000 Retirement plan assets valued at $800,000 Land he purchased it for $600,000, now it is worth $900,000 He has no liabilities. At his death, he has directed that $1,400,000 be donated to Habitat for Humanity At his death: The life insurance policy is paid to his nephew Jimmy The land goes to his daughter Jane The remainder of his assets (After taxes) are to be split between his daughter Jane and son Hector.

Your assignment is to total up his estate and provide detail of where every dollar of the estate goes, by recipient.