Jane Jaffe dies on October 12, 2014. On the date of death, Jane has a bank account that pays interest on a quarterly basis. On December 31, 2014, $3,000 of interest income is credited to the bank account. Please answer the following questions: a. If Jane was on the cash basis of accounting at the date of her death, is any of the income included on Jane's final income tax return? b. Would your answer to (a.) change if Jane was on the accrual basis of accounting at the date of her death? c. If Jane does not recognize all of the interest income on her final income tax return in (a.) and (b.), who does recognize the interest income