31. Samson’s gross estate was valued at $1 million when he died. Determine the value of his taxable estate before any credits using the following information:

• The executor’s fees were $16,000.

• His funeral expenses were $15,000.

• A cash donation of $110,000 was given to San Jose State University.

• Real estate worth $700,000 was transferred to his surviving spouse, Delilah.

• Samson had promised to give stock worth $24,000 to his nephew, but he never did.