An "estate" consists of all the property owned by a person. An estate can include such property as:
(1) real property and things attached to it (houses, buildings, barns, etc.)
(2) all personal property (including automobiles, bank accounts, stocks and bonds, cash on hand, furniture and furnishings, jewelry, art, collections, retirement plan benefits, etc.)
(3) all businesses and business property (sole proprietorships, partnerships, corporations, joint ventures, and their goodwill, inventory, tools and equipment, accounts receivable, and other business property, etc.)
(4) powers of appointment (the right to direct the disposition of property upon the death of another)
(5) all debts and obligations owed to others.