At the time of her death on September 4, 2013, Alicia held the following assets: Fair Market Value
Bonds of Emerald Tool Corporation $900,000
Stock in Drab Corporation 1,100,000
Insurance policy (face amount of $400,000) on the life of
her father, Mitch 80,000*
Roth IRAs $300,000
*Cash surrender value.
Alicia was also the life tenant of a trust (fair market value of $2,000,000) created by her late husband Bert. (The executor of Bert's estate did not make a QTIP election.) In October, Alicia's estate received an interest payment of $11,500 ($6,000 accrued before September 4, 2013) paid by Emerald and a cash dividend of $9,000 from Drab. The Drab dividend was declared on August 19 and was payable to date of record shareholders on September 5, 2013. Although Mitch survives Alicia, she is the designated beneficiary of the policy. The IRAs are distributed to Alicia's children.
Mitch is killed by a rock slide while mountain climbing in November 2013, and the insurer pays Alicia's estate $400,000.
On November 7, 2013, Alicia's estate receives from the IRS an $8,000 income tax refund on the taxes she paid for the preceding calendar year.
The amount included in Alicia's gross estate is: $

Issued to the joint planning and execution community (jpec) initiates the development of coas; it also requests that the supported ccdr submit a commander's estimate of the situation with a recommended coa to resolve the situation (joint force command and staff participation in the joint operation planning and execution system, page 10)

Garfield corporation is considering building a new plant in canada. it predicts sales at the new plant to be 50,000 units at $5.00/unit. below is a listing of estimated expenses. category total annual expenses % of annual expense that are fixed materials $50,000 10% labor $90,000 20% overhead $40,000 30% marketing/admin $20,000 50% a canadian firm was contracted to sell the product and will receive a commission of 10% of the sales price. no u.s. home office expenses will be allocated to the new facility. the contribution margin ratio for garfield corporation is

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