Help on a tax problem?

Help on a tax problem?
Roger dies on March 3, 2011. Which, if any, of the following items is not included in his gross estate? a.Interest earned (after death) on City of Houston bonds. b.Cash dividend on stock owned by Roger?declaration date was February 5, 2011, and record date was March 2, 2011. c.Federal income tax refund for 2010?received on March 5, 2011. d.Insurance recovery from theft of sailboat on March 4, 2011.

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