I just need help on how to solve D

Donald was killed in an accident while he was on the job. Darlene, Donald's wife, received several payments as a result of Donald's death. Review the payments below and then enter the amount to be included in Darlene's gross income in the table provided.

1. Donald's employer paid Darlene an amount equal to Donald's three months' salary ($28,600), which is what the employer does for all widows and widowers of deceased employees.
2. Donald had $6,800 in accrued salary that was paid to Darlene.
3. Donald's employer had provided Donald with group term life insurance of $165,000, which was payable to his widow in a lump sum. Premiums on this policy totaling $11,900 had been included in Donald's gross income under 79.
4. Donald had purchased a life insurance policy (premiums totaled $156,000) that paid $397,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $43,000 each year for a 24-year period. She received her first installment this year.

If an amount is zero, enter "0". Round any division to two decimal places. Round your final answers to nearest whole dollar.

			Amount Received		Amount Taxable
a.	Employer payments		$28,600		$
b.	Accrued salary, earned before death		$6,800		$
c.	Group term life insurance proceeds		$165,000		$
d.	Life insurance proceeds, annuity		$43,000		$
			Total		$