Nell died on January 14, 2010. She left stock valued at $300,000 to her son, Mike, and left the remainder of her estate to her husband, Ian. Before her death, Nell had transferred $100,000 in trust to Mike's daughter, Eileen, with Mike acting as trustee. Nell's estate assets were distributed by her personal representative, Meg, to her beneficiaries on September 6, 2015. During the time between her death and the date of distribution, the stock to be given to Mike earned dividends of $28,000. 1. On which form will the $28,000 in dividends be reported and why ? Explain