Three Months After Emma Died,her Executor Received the Final $10,000

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