Assume the same facts as in Problem 43 with the following modifications.

• Mitch is killed by a rock slide while mountain climbing in November 2015, and the insurer pays Alicia’s estate $400,000.
• Bert’s executor did not make a QTIP election.
• Alicia’s IRAs were the Roth type (not traditional).
• The record date for the Drab Corporation dividend is September 5 (not September 3).
• On November 7, 2015, Alicia’s estate receives from the IRS an $8,000 income tax refund on the taxes she paid for the preceding calendar year.

What amount is included in Alicia’s gross estate?