Pls answer only the second part for q2

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After a brief illness, Bill died. Bill's employer paid $20,000 to his widow. The corporation sent along a letter with the check indicating that $5,000 represented payment for Bill's accrued vacation days and back wages. The balance was being awarded in recognition of Bill's many years of loyal service. The company was obligated to pay the accrued vacation days and back wages, but the balance was discretionary. Requirements a. Is the employer entitled to deduct the $20,000 paid to Bill's widow? b. Is Bill's widow required to include the $20,000 in her gross income? Scott is the beneficiary of a life insurance policy taken out by his father several years ago. Scott's father dies, and Scott has the option of receiving the $108,000 face value of the policy in cash or receiving annual payments of $1,800 per month for the rest of his life. Scott is now 65 . Scott's father paid $34,000 in premiums over the years. tiew the dartial Ordinary Life Annuifies (one Life) Expected Return Multiole Table Read the requirements. Requirement a. How much must Scott include in gross income this year if he accepts the $108,000 face amount? (Enter a "0" if no income needs to be reported.) This year, the amount Scott must include in gross income is Requirement b. Assume Scott elects to receive the annual payments. What is his life expectancy? Scott's life expectancy in years is