(1) All of the estate of the decedent that comes into the possession of the personal representative at any time, including the income therefrom.
(2) All property not a part of the estate if:
(a) The personal representative has commingled the property with the assets of the estate; or
(b) The property was received under a duty imposed on the personal representative by law in the capacity of personal representative.
(3) Any loss to the estate arising from:
(a) Neglect or unreasonable delay in collecting the assets of the estate.
(b) Neglect in paying over money or delivering property of the estate.
(c) Failure to pay taxes as required by law or to close the estate within a reasonable time.
(d) Embezzlement or commingling of the assets of the estate with other property.
(e) Unauthorized self-dealing.
(f) Wrongful acts or omissions of copersonal representatives that the personal representative could have prevented by the exercise of ordinary care.
(g) Any other negligent or willful act or nonfeasance in the administration of the estate by which loss to the estate arises. [1969 c.591 §173]