The decedent's will states in part "I give, devise and bequeath the sum of $10,000 to Mary and the personal representative shall pay thisbequest in five monthly installments of $2,000 each beginning on the date of my death. Knowing Mary is in desperate need of funds the personal representative pays Mary her bequest in one lump sum of $10,000 two months after the decedent's death. Mary'sbequest

a.will be made to her income tax free.

b.will be subject to income tax depending on the amount of DNI.

c.must be returned to the personal representative for payment in installments.

d.is subject to the claims of the decedent's creditors because it is payable in installments.