Taxpayer Q passed away on October 31 of the current year. Q's last day of work was on October 28th. Q was both a calendar-year taxpayer and a cash-method taxpayer. The following are Q's items of income and gain during the current year: Paycheck for work performed, received on October 30 $10,000 Life insurance for Q received on November 15 50,000 Sold a truck on September 10 and received proceeds November 23 6,000 Based on this information, what is the amount of Q's income in respect of a decedent (IRD)? A. $16,000 B. $6,000 C. $60,000 D. $56,000