The decedent's will states in part " I give, devise and bequeath a one-third share of all the rest, residue and remainder of my estate to my good friend, Tom, in recognition of his faithful service to me for many years."

A-Tom is clearly a Subchapter J beneficiary of the estate.

B-Tom must make a claim against the estate if he wishes to collect.

C-Tom will have to prove his years of service to collect.

D-Tom's one-third share of the residuary estate might be characterized as compensation income.