5. A delinquency notice was received indicating that real estate taxes on the residence from last year remained unpaid in the amount of $12,000 plus interest and penalties of $2,000. 6. Dividends on...

5. A delinquency notice was received indicating that real estate taxes on the residence from last year remained unpaid in the amount of $12,000 plus interest and penalties of $2,000.

6. Dividends on the securities were received in the amount of $27,000, of which $7,000 were declared as of Roger’s death.

7. Utilities and normal repairs and maintenance on the residence were $7,200, of which $1,200 had remained unpaid as of the date of death.