HHHHEEELLLPPP! The problem is below:

Wilson was killed in an accident while he was on the job. Mary, Wilson's wife, received several payments as a result of Wilson's death. Review the payments below and determine the amount that is Marys Gross Income from each of the items below. Explain each answer. If calculations are required, round to the closest dollar and show your work.

a. Wilson's employer paid Mary an amount equal to Wilson's three months' salary ($52,400), which is what the employer does for all widows and widowers of deceased employees.

b. Wilson had $12,200 in accrued salary that was paid to Mary.

c. Wilson's employer had provided Wilson with group term life insurance of $255,000, which was payable to his widow in a lump sum. Premiums on this policy totaling $21,000 had been included in Wilson's gross income under 79.

d. Wilson had purchased a life insurance policy (premiums totaled $198,000) that paid $397,000 in the event of accidental death. The proceeds were payable to Mary, who elected to receive installment payments as an annuity of $25,000 each year for a 28-year period. She received her first installment this year.