Andrea dies on April 30. Which, if any, of the following items is included in her gross estate?
о
a. Rents for the month of May (received on May 2) on an apartment building she owned.
b. Rents for the month of March (received on May 2) on an apartment building she owned.
c. Insurance recovery from a fire that occurred on November 1 and destroyed Andrea's residence.
Od. A loan made by Andrea to her daughter and forgiven by Andrea in a prior tax year.