Donald was killed in an accident while he was on the job. Darlene, Donald's wife, received several payments as a result of Donald's death.

Review the payments below and then enter the amount to be included in Darlene's gross income in the table provided.

a$.$ Donald's employer paid Darlene an amount equal to Donald's three months' salary $($$$15,000),$ which is what the employer does for all widows and widowers of deceased employees.

b$.$ Donald had $$6,800$ in accrued salary that was paid to Darlene.

c$.$ Donald's employer had provided Donald with group term life insurance of $$255,000,$ which was payable to his widow in a lump sum. Premiums on this policy totaling $$13,200$ had been included in Donald's gross income under $$79.$

d$.$ Donald had purchased a life insurance policy $($premiums totaled $$162,000)$ that paid $$427,000$ in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $$31,000$ each year for a $22-$year period. She received her first installment this year.

If an amount is zero, enter $"0".$ Round any division to two decimal places. Round your final answers to nearest whole dollar.

a$.$ Employer payments

$\backslash$table$[[\backslash$table$[[$Amount$],[$Received$]],,\backslash$table$[[$Amount$],[$Taxable$]]],[$$$15,000,$$$,],[$$$6,800,$$$,],[$$$255,000,$$$,],[$$$31,000,$$$,],[,,]]$

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