D$,$ a country doctor, died suddenly. The doctor practiced as a sole proprietor using cash basis accounting. The decedent$$s final return reported cash basis income and expenses on Schedule C $($Form $1040).$ D$$s former patients have continued to send checks in payment for services D performed. Those payments received are

Group of answer choices

included in D$\text{'}$s gross estate $($Form $706)$ and in D$\text{'}$s estate income $($Form $1041).$

Included in neither D$\text{'}$s gross estate $($Form $706)$ nor D$\text{'}$s estate income $($Form $1041)$ since they are included in D$\text{'}$s final income tax return $($Form $1040).$

included in D$\text{'}$s gross estate $($Form $7060$ but not in D$\text{'}$s estate income $($Form $1041).$

included in D$\text{'}$s estate income $($Form $1041)$ but not in D$\text{'}$s gross estate $($Form $706).$