9) Paul, a cash-basis taxpayer, died on September 30, 2019. His wife, Maria, provides you with the following information.

From January 1, 2019 until his death, Paul received a salary of $35,000. Maria received a salary of $68,000 during 2019. Paul had earned commissions of $20,000 which Maria received after his death. Maria was the beneficiary of a $100,000 whole life policy purchased by Paul and paid to her in lump sum, and a $50,000 group term life insurance policy purchased by Paul's employer. The employer had paid premiums of $250 on Paul's behalf. In addition, the corporation paid Maria a $10,000 employee death benefit in Paul's name, includible in gross income. All employees' families received similar benefits regardless of financial need. Paul and Maria had itemized deductions of $25,600. What is the amount of their taxable income on their 2019 tax return?