3. Funeral and attorney fees to administer the estate were $27,000. Medical expenses incurred up to Roger’s death were $21,000. Income taxes of $13,000 were due on Roger’s final personal tax return....

3. Funeral and attorney fees to administer the estate were $27,000. Medical expenses incurred up to Roger’s death were $21,000. Income taxes of $13,000 were due on Roger’s final personal tax return.

4. Securities existing at the date of death with a cost of $130,000 and a market value of $178,000 were subsequently sold for $164,000. The proceeds upon sale were reinvested into bonds. Interest of $4,000 was received on the bonds.