Russell died on April 8, and at the time of his death he had earned but not received the following income:

• $1,000 of accrued interest on a savings account

• $2,850 of wages (received by his estate after his death)

• $3,600 of rent that was due to him on rental property he owned;

he bequeathed the rental property to his nephew who later received the $3,600

• $800 in dividends for which the record date was April 1.

His son later received the dividends How are these items taxed and to whom are they taxed?