mark a cash basis taxpayer died on semptember 30,2015.His wife charlotte,provides you with the following information.

from january 1 2015 until his death,mark received a salary of $35,000.Charlotte received a salary of $68,000 during 2015.mark had earned commisions of $20000 which charlotte received after his death.charlotte was the beneficiary of $100,000 whole life insurance plicy purchased by mark and a $50,000 group term life insurance policy purchased by marks employer.The employer had paid premiums of $250 on marks behalf .In addition, the corporation paid charlotte a $10000 employee death benefit in marks name.All employees families received similar benefits regardless of financial need.mark and charlotte had itemized dductions of $15,600.What is the amount of their taxable income of their 2014 tax return