Employee death benefits

Hi I'm having trouble understanding this problem:

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?

1. Donalds employer paid Darlene an amount equal to Donalds three months salary ($60,000), which is what the employer does for all widows and widowers of deceased employees.

   - Online I have seen the answer be $60,000 included in gross income

I would like to know why 60,000 is the answer because my textbook says that the $60,000 salary could be considered a gift if it meets these conditions:

" However, some courts have held that these payments are gifts if all of the following are true:

• The payments were made to the surviving spouse and children rather than to the employees estate.

• The employer derived no benefit from the payments.

• The surviving spouse and children performed no services for the employer.

• The decedent had been fully compensated for services rendered.

• Payments were made pursuant to a board of directors resolution that followed a general company policy of providing payments for families of deceased employees (but not exclusively for families of shareholder-employees).

If all of these conditions are satisfied, the payment is presumed to have been made as an act of affection or charity. When one or more of these conditions is not satisfied, the surviving spouse and children may still be deemed the recipients of a gift if the payment is made in light of the survivors financial needs"

* I bolded the one relevant to the problem. I believe in Darlene's situation she meets all the bullet points to qualify the 60,000 as a gift and have $0 gross income. Since I'm incorrect could you help explain the bolded bullet point to me? Would the problem have to directly say that the employer pays all widows under a company policy?

Thank you.