Ross, a calendar-year, cash-basis taxpayer who died in June
2012, was entitled to receive a $10,000 accounting fee that had
not been collected before the date of death. The executor of
Ross’ estate collected the full $10,000 in July 2012. This $10,000
should appear in

Only the decedent’s final individual income tax return.
Only the estate’s fiduciary income tax return.
Only the estate tax return.
Both the fiduciary income tax return and the estate tax
return.