Howard, an employee of Ogden Corporation, died on June 30, 2023. During July, Ogden made employee death payments of $10,000 to his surviving spouse and $10,000 to his 15-year-old son. What amounts should be included in gross income by the surviving spouse and son in their respective tax returns for 2023?Surviving SpouseSon Surviving Spouse$7,500Son$7,500 Surviving Spouse$5,000Son$5,000 Surviving Spouse$10,000Son$10,000 Surviving Spouse$0Son$0