My Grandmother passed away in Dec 2013. I opened an estate account in Jan 2014 transferring her bank account to it which will be split between me and my brother. I received a reimbursement from Healthnet for 99.00 and am expecting another reimbursement of 315.00 from the nursing home as well as 1200.00 from an annuity payable to her estate. Is any of this counted as "income" for the estate and does the balance of her bank account at the time of her death count as income. thank you!