f. On July 5, a check for $15,000 was received for the decedent’s portion of Matsun Limo Service income earned during the quarter ended June 30. Income is assumed to be earned evenly over the quarter....

f. On July 5, a check for $15,000 was received for the decedent’s portion of Matsun Limo Service income earned during the quarter ended June 30. Income is assumed to be earned evenly over the quarter.

g. The decedent’s partner in the limo service offered the personal representative $65,000 for the decedent’s interest in the partnership. After much negotiation, the interest was sold for $80,000.