28. LO.2 Determine the gross income of the beneficiaries in the following cases:a. Justins employer was downsizing and offered employees an amount equal to one years salary if the employee would voluntarily retire.b. Trina contracted a disease and was unable to work for six months. Because of her dire circumstances, her employer paid her one-half of her regular salary while she was away from work.c. Coral Corporation collected $1,000,000 on a key person life insurance policy when its chief executive died. The corporation had paid the premiums on the policy of $77,000, which were not deductible by the corporation.d. Juan collected $40,000 on a life insurance policy when his wife, Leona, died in 2017. The insurance policy was provided by Leonas employer, and the premi-ums were excluded from Leonas gross income as group term life insurance. In 2019, Juan collected the $3,500 accrued salary owed to Leona at the time of her death.