John died on September $12023$ which of the following items is subject to th estate income tax and reportable on his estates form $1041,$ U$.$S$.$ income tax return for estates and trusts. A$)$ Bank interest that was credited to Johns savings account on August $31,2023$ B$)$ Wages earned by John prior to his death. but noy paid until September $6,2023.$ The wages were paid to Johns estate and not directly to any beneficiary. C$)$ The amount distributed from Johns traditional IRA to his niece Amy. Amy was the named benificiary of the account, D$)$ The total value of the real estate that John owned ag the time of his death