Fred, a calendar-year, cash-basis taxpayer who died in June of the current year, was entitled to receive a $10,000 accounting fee that had not been collected before the date of death. The executor of Fred's estate collected the full $10,000 in July of the current year. This $10,000 should appear in A. Only the decedent's estate tax return. B. Only the estate's fiduciary income tax return. C. Only the decedent's final individual income tax return. D. Both the fiduciary income tax return and the estate tax return