1. Ds employer owed D $15,000 in salary that had not been paid at time of death.

a. Is Ds right to that amount includable in Ds gross estate? explain

b. What if the $15,000 is a benefit that Ds employer agreed to pay to D or Ds estate only if D continued to work for the employer until Ds retirement or death, and D works until the day D dies? explain

c. If the $15,000 is a benefit that Ds employer is not required by contract to pay, but that employer decides to pay all employees at the end of the year, and if D dies during the year and the amount is paid to Ds estate, is the benefit included in Ds gross estate under Sec. 2033? Explain