Mrs. Butler, a cash-method taxpayer, died on July 31 of the current year. A review of her records reflected that, as of July 31, she had received interest of $500 and wages of $80,000. Also, on stock that she owned, an $800 dividend was declared on June 20 and was payable on July 31. The dividend check was not received until August 3. What is the amount of income to be reported on Mrs. Butler's final income tax return? A. $80,800 B. $80,500 C. $80,000 D. $81,300