Felipe died on May $9,2016.$ At date of death he owned the following assets: Cash in the bank: $$12,000$ ABC Bonds: Fair market value $$5,000$ Office building: Fair market value, $$300,000$ Stock in Leck Corporation: Fair market value, $$10,000$ Personal residence $($jointly held with his spouse$)$: Fair market value, $$160,000.$ In addition, accrued rents on the office building to date of death is $$24,000$; accrued interest on the bonds at date of death is $$200$; $$400$ in dividends are outstanding on the Leck stock $($date of record April $30,2016).$ Felipe's gross estate is $$\_\_\_\_\_\_\_\_\_\_$