Donald was killed in an accident while he was on the job in 2013. Darlene, Donald's wife, received several payments as a result of Donald's death. What is Darlene's gross income from the items listed below?

1. Donald's employer paid Darlene an amount equal to Donald's three months' salary ($60,000), which is what the employer does for all widows and widowers of deceased employees.
2. Donald had $20,000 in accrued salary that was paid to Darlene.
3. Donald's employer had provided Donald with group term life insurance of $480,000 (twice his annual salary), which was payable to his widow in a lump sum. Premiums on this policy totaling $12,500 had been included in Donald's gross income under