Jessica's employer, No-tell Corp., owed Jessica $8,500 in a year-end bonus that had not been paid at time of her death in December 2015.

1.Is Jessica's right to that amount includable in Jessica's gross estate?

2.What if the $8,500 is a benefit that Jessica's employer agreed to pay to Jessica or Jessica's estate only if Jessica continued to work for No-tell Corp. until Jessica's retirement or death, and Jessica works until the day Jessica dies?

3.If the $8,500 is a benefit that No-tell Corp. is not required by contract to pay, but that No-tell Corp. decides to pay all employees at the end of the year, and Jessica dies during the year and the amount is paid to Jessica's estate, is the benefit included in Jessica's gross estate under Section 2033?