Review the payments below and then enter the amount to be included in Darfene's gross income in the table provided. a. Donald's employer paid Darlene an amount equal to Donald's three months' salary ($35,400), which is what the employer does for all widows and widowers of deceased employees. b. Donald had $5,000 in accrued salary that was paid to Darlene. c. Donald's employer had provided Donald with group term life insurance of $150,000, which was payable to his widow in a lump sum. Premiums on this policy totaling $8,000 had been included in Donald's gross income under $79. d. Donald had purchased a life insurance policy (premiums totaled $198,000 ) that paid $316,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $40,000 each year for a 27year period. She received her first installment this year. If an amount is zero, enter " 0". Round any division to two decimal places. Round your final answers to nearest whole dollar. Feedback r Check My Work Sections 101 through 150 provide the authority for excluding specific items from gross income. Congress has allowed" exclude the value of the property from gross income. The exclusion applies to gifts made during the life of the donor and transiers that ta upon the death of the donor (bequests and inheritances)