After a brief illness, Bill died. Bill's employer paid $20,000 to his widow. The corporation sent a long a letter with the check indicating that $5,000 represented payment for Bill's accrued vacation days and back wages, but the balance was discretionary. a. Is the employer entitled to deduct the $20,000 paid to Bill's widow? b. Is Bill's widow required to include the $20,000 in her gross income?