Eloise is a U.S. citizen who was domiciled in Texas.

Eloise is a U.S. citizen who was domiciled in Texas. At her death, she was married to her husband, Gabriel, who is a U.S. Citizen. At her death, Eloise owned the following property:

a) Bank Account (where she deposited her earnings from her job)–$100,000

b) House she purchased prior to her marriage—$300,000

c) Individual Retirement Account naming Gabriel as the beneficiary—$2,500,000

d) Home in Houston she inherited from her parents–$2,000,000

e) Rental property purchased after marriage—$100,000

f)  Joint Tenant with Right of Survivorship account with Gabriel–$450,000

g) Vehicle she purchased during marriage–$62,000

1. Which assets are included in Eloise’s Texas probate estate? What is the total value of her probate estate?

2. Which assets are included in Eloise’s gross estate for federal estate tax purposes? What is the total value of her gross estate?