Each of the following items was incurred by Jos?e, the cash basis, calendar year decedent. Under the terms of the will, Dora took immediate ownership in all of Jos?e's assets, except the dividend-paying stock. The estate received Jos?e's final paycheck.

Applying the rules for income and deductions in respect of a decedent, indicate on which return each item should be reported: Dora's income tax return (Form 1040), the estate's first income tax return (Form 1041), or the estate's estate tax return (Form 706). More than one alternative may apply in some cases.

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Item Incurred Form(s) Reported on Wages, last paycheck b. State income tax withheld on last paycheck c. Capital gain portion of installment payment received d. Ordinary income portion of installment payment received e. Dividend income, record date was two days prior to José's death f Unrealized appreciation on a mutual fund investment K. Depreciation recapture accrued as of date of death h. Medical expenses of last illness i. Apartment building, rents accrued but not collected as of death j. Apartment building, property tax accrued and assessed but not paid as of death