Chad is the executor of Norman's estate. Chad is completing an optional return for rights or things. Which of the following statements is true? O a) Rights or things are amounts that were not paid at the time of death and that had Norman not died, would have been included in his income when received. Ob) The amounts for rights or things can be split between the optional return and the final return Oc) Amounts earned from employment cannot be included on the optional return for rights and things. d) Chad must report all income from rights and things, even the amounts that are to be transferred to beneficiaries