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 ($32,000), which is what the employer does for all widows and widowers of deceased employees. b. Donald had $17,600 in accrued salary that was paid to Darlene. c. Donald's employer had provided Donald with group term life insurance of $105,000, which was payable to his widow in a lump sum. Premiums on this policy totaling $17,100 had been included in Donald's gross income under 79. d. Donald had purchased a life insurance policy (premiums totaled $156,000) that paid $316,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $40,000 each year for a 23-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. Amount Amount Received Taxable a. Employer payments $32,000 $ 32,000 b. Accrued salary, earned before death $17,600 $ 17,600 c. Group term life insurance proceeds $105,000 $ O d. Life insurance proceeds, annuity $40,000 $ 11,000 x Total 0 Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2021. If an amount is zero, enter "O". a. Myrna and Geoffrey filed a joint tax return in 2020. Their AGI was $93,825, and itemized deductions were $28,600, which included $7,150 in state income tax and no other state or local taxes. In 2021, they received a $5,720 refund of the state income taxes that they paid in 2020. The standard deduction for married filing jointly in 2020 was $24,800. $ 69,025 X b. Veronica filed as a single taxpayer in 2020. Her AGI was $230,500, and itemized deductions were $40,500. Her local property taxes were $13,400 and her state income taxes were $17,400. In 2021, Veronica received a $4,400 refund of the state income taxes she paid in 2020. The standard deduction for single filers in 2020 was $12,400. $ 0