AP 9-1 (Death Benefits) Jennifer Lister is 46 years old and has custody of her 18-year-old son, Jason Lister, following a divorce five years earlier. For many years she has been a full-time employee of Mammoth Monuments, a manufacturer of equipment for funeral homes. On March 31, 2021, she dies when her parachute fails to open during a sky diving event. In recognition of her long-time service, Mammoth Monuments decides to pay a death benefit of $13,500. It will be paid in annual instalments of $4,500 per year, beginning on December 31 , 2021. Since there is no surviving spouse the payments will all be made to her son, Jason. Required: What effect will this death benefit have on the net income of Jason Lister for each of the years he receives payments