Patrick King dies on January 15, 2021. On the date of his death, Patrick had a bank account which pays interest on a quarterly basis. On March 31, 2021, $12,000 of interest income is credited to Patrick's bank account.. (a.) If Patrick was on the cash basis of accounting at the date of his death, how much income would be included on his final income tax return? (b.) Would your answer to (a) change if Patrick was on the accrual basis of accounting at the date of his death? (c.) If Patrick does not recognize all of the interest income on his final income tax retur in part (a) or (b), who would recognize the income?