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