Income earned but unpaid to, or received by, the decedent at the time of a decedent's death is deemed to be income in respect of a decedent (IRD). Which of the following statements concerning IRD is correct?

A	) The character of the income as taxable or nontaxable is changed when passed to the recipient.
B)		IRD includes income earned by the executor on estate assets.
		C) The income is taxable to the person or entity receiving it. D) The income must be reported on the decedent's final federal income tax return.