LO.2 Donald was killed in an accident while he was on the job in 2012. At the time of his death, he had $40,000 in an accrued bonus that was paid to his wife, Darlene. His employer had provided Donald with group term life insurance of $240,000 (twice his annual salary), which was payable to his widow, Darlene, in a lump sum. Premiums on this policy totaling $4,500 had been included in Donald’s gross income under §