At the time of her death, Rosie held a note (face amount of $25,000) issued by her uncle. Although her uncle is solvent, he is relieved of the obligation because Rosie forgives the note in her will. Presuming that the note is payable on demand, it is included in Rosie's gross estate at . If the note is not due immediately and/or the interest provided for is under the current rate, and the fair market value of the note would be .