Income in respect of a decedent must NOT be included in the income of which of the following?

• A.
• The decedent's final Form 1040 filing.
• B.
• Any person to whom the estate properly distributes the right to receive it.
• C.
• The decedent's estate (if received by the estate).
• D.
• The beneficiary's filing (if the right to income is passed directly to and received by the beneficiary).