Noel died in December 2019. His wife, Holly, has not remarried. In January 2020, Holly received a check from Ride Share Inc. and a letter explaining that the check represents a final payment for work Noel did in 2019. What is the correct and most favorable method of reporting this income?

A. On the couple's jointly filed 2019 return. If this was not included in the originally filed return, Holly should file an amended return to include this income.

B. As ordinary income on Holly's 2020 individual tax return.

C. On a 2020 final tax return for Noel that Holly files on his behalf.

D. As income paid to Noel's estate, reported on Form 1041.