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Robert Bowser, an employee, was covered under a noncontributory pension plan. Robert died on April 15, 2020 at age 64 and, pursuant to the plan,

Robert Bowser, an employee, was covered under a noncontributory pension plan. Robert died on April 15, 2020 at age 64 and, pursuant to the plan, his widow received monthly pension payments of $500 beginning May 1 of 2020. Mrs. Bowser also received an employee death payment of $10,000 in May, 2020. How much should she EXCLUDE from her gross income?

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