Frank Clarke, an employee of Smithson Company, was covered under a noncontributory pension plan. Frank died on April 15 2010 at age 64 and pursuant to the plan, his widow received monthly pension payments of 500 beginning May 1 2010. This non forfeitable death benefit was part of a group plan. What is the total amount of the above receipts that the widow should exclude from her gross income for 2010. a. 0 b. 5000 c. 9000 d. 14000