Please answer all parts of question and use 2018 tax law rules .

1 L0.2 Donald was killed in an accident while he was on the job in 2018. Darlene, Donald's wife, received several payments as a result of Donald's death. What is Darlene's gross income from the items listed below? Donald's employer paid Darlene an amount equal to Donald's three months salary ($60,000), which is what the employer does for all widows and widowers a. of deceased employees. b. Donald had $20,000 in accrued salary that was paid to Darlene. c Donald's employer had provided Donald with group term life insurance of $480,000 (twice his annual salary), which was payable to his widow in a lump sum. Premiums on this policy totaling $12,500 had been included in Donald's gross income under S 79. Donald had purchased a life insurance policy (premiums totaled $250,000) t paid $600,000 in the event of accidental death. The proceeds were pay able to Darlene, who elected to receive installment payments as an annuity of $30,000 each year for a 25-year period. She received her first installment this year. counting firm. The partners have entered Ray to purchase Carin's partnership Casin are nartners in an ac , at 120% of the