Problem 29-39 (Algorithmic) (LO. 6) At the time of her death on September 4 , Alicia held the following assets: Alicia also held a lifetime income interest in a trust (fair market value of trust assets $5,000,000 ) created by her late spouse Bert. (The executor of Bert's estate had made a QTIP election.) In October, Alicia's estate recelved an interest payment of $17,400 ( $8,700 accrued before September 4) paid by Emerald and a cash dividend of $15,800 from Drab. The Drab dividend was deciared on August 19 and was payable to date of record shareholders on September 3. Although Mitch survives Alicia, she is the designated beneficiary of the insurance policy. The IRAs are distributed to Alicia's chiliren. The arnount included in Alicla's gross estate for these items is 5