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After Niles died, his employer paid his estate $2,000 of salary still owed to Niles. The board of directors of Niles employer also decided to

After Niles died, his employer paid his estate $2,000 of salary still owed to Niles. The board of directors of Niles employer also decided to give his widow Daphne the $10,000 it expected to give to Niles as a year-end bonus, as well as an additional $5,000. Are these three payments gross income to the recipients?

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