Decedent's employer (Acme Co.) agreed to pay decedent $100,000 upon his ceasing to be employed by Acme if decedent (1) successfully performed his job; (2) abided by a non-compete agreement after termination of his employment; and (3) limited the amount of his post-employment non-compete income to a specified amount. Decedent died while still employed by Acme. Will the $100,000 payment be includible in decedent's estate? Group of answer choices No Only if Acme agrees to waive the conditions. Yes No, because decedent did not perform the conditions