Frank Clarke, an employee of Smithson Company, was covered under a noncontributory pension plan. Frank died on April 15, 2018, at age 64 and pursuant to the plan, his widow received monthly pension payments of $500 beginning May 1, 2018. In addition, Mrs. Clarke received an employee death payment of $10,000 in May 2018. This nonforfeitable 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 2018?

		$0
		$5,000
		$9,000
		$14,000