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Facts for Questions 2 and 3. Mr. Grey died on January 1, 2012. Mr. Grey made no gifts during his life. Under his will, Mr. Grey devised all of his probate assets to his wife. Mr. Grey owned the following assets, probate and nonprobate, at the date of his death:
Asset 1. Home in Mr. Grey's and Mrs. Grey's names as tenants by the entireties that was purchased in 2006. The home was had a fair market value of $2,000,000 both at the date of Mr. Grey's death and six months after the Mr. Grey's death.
Asset 2. Publicly traded stocks and bonds solely in , Mr. Greys name that had a fair market value of $3,000,000 on the date of Mr. Greys death and a fair market value of $2,000,000 six months after Mr. Grey's death.
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