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 $($ $$28,600),$ 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 $$135,000,$ which was payable to his widow in a lump sum.

Premiums on this policy totaling $$21,000$ had been included in Donald's gross income under $79.$

d$.$ Donald had purchased a life insurance policy $($premiums totaled $$148,000)$ that paid $$286,000$ in the event of accidental death. The

proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $$34,000$ each year for a $25-$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.