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Howard O’Brien, an employee of Ogden Corporation, died on June 30, 2012. During July, Ogden made employee death payments (which do not represent the proceeds of life insurance) of $10,000 to his widow, and $10,000 to his fifteen-year-old son. What amounts should be included in gross income by the widow and son in their respective tax returns for 2012?
Widow . . . . Son