Three Months After Emma Timkin Died, Her Executor Received the Final

Three months after Emma Timkin died, her executor received the final $10,000 installment of Emma's Super Lottery winnings from the state. Which of the following statements is true?

A) The $10,000 is subject to neither income nor estate tax, because it was received after Emma's death.
B) The $10,000 is both included in Emma's gross estate, and subject to tax on her estate's income tax return.
C) The $10,000 is subject to tax only on her estate's income tax return.
D) The $10,000 is included only in Emma's gross estate.