Grey died on January 1, 2011. Grey made no gifts during his life. Under his will, Mr. Grey devised all of his probate assets to his wife.

21. Mr. Grey died on January 1, 2011. Mr. Grey made no gifts during his life. Under his will, Mr. Grey devised all of his probate assets to his wife. Decedent, Mr Grey, owned the following assets, probate and nonprobate, at the date of his death: •