Donald was killed in an accident while he was on the job. Darlene, Donalds wife, received several payments as a result of Donalds death. What is Darlenes gross income from the items listed below? Donalds employer had provided Donald with group term life insurance of $580,000, which was payable to his widow in a lump sum. Premiums on this policy totaling $21,000 had been included in Donalds gross income under 79.