Assume the same facts as in Problem 40 with the following modifications. Mitch

Assume the same facts as in Problem 40 with the following modifications.
Mitch is killed in a rock slide while mountain climbing in November 2016, and the insurer pays Alicia’s estate $400,000.
Bert’s executor did not make a QTIP election.
Alicia’s IRAs were the Roth type (not traditional).
The record date for the Drab Corporation dividend is September 5, 2016 (not September 3, 2016).
On November 7, 2016, Alicia’s estate receives from the IRS an $8,000 income tax refund on the taxes she paid for the preceding calendar year
What amount is included in Alicia’s gross estate?