110. Concerning the election to split gifts under § 2513, which of the following statements is incorrect?
111. Which, if any, of the following is a correctstatement regarding the filing of a gift tax return (Form 709)?
112. Mark dies on March 3, 2011. Which, if any, of the following items is notincluded in his gross estate?*a. Interest earned (after death) on City of Cleveland bonds.b. Cash dividend on stock owned by Mark—declaration date was February 4, 2011, and record date was March 2, 2011.c. Federal income tax refund for 2010—received on March 4, 2011.d. Insurance recovery on auto accident that occurred on February 25, 2011.e. Insurance recovery from theft of sailboat on March 1, 2011.