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David and Natalia are married. In the current year, David is involved in an accident while working for his employer and dies. The employer pays

David and Natalia are married. In the current year, David is involved in an accident while working for his employer and dies. The employer pays Natalia $40,000 as a death benefit in recognition of David's service to the company. How much of the $40,000 will be included in Natalia's taxable income

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