Which of the Following Death Benefits Are Wholly Included in Gross

Which of the following death benefits are wholly included in gross income?

A) $10,000 death benefit paid by the decedent's employer to the decedent's spouse
B) The Christmas bonus attributable to the decedent, but paid to the decedent's spouse
C) A $10,000 lump sum distribution from a qualified pension plan paid to the decedent's spouse
D) All of the above