Which of the following are examples of income in respect of a decedent?

I. Dividends declared but not received at the time of death.

II. Medical expenses accrued prior to the time of death.

III. Salary earned but not paid.

IV. Business accounts receivable (not booked).

A. II, IV.

B. I, II, III.

C. I, III, IV.

D. III, IV.