The Estate of Gladys Jones received a Form 1099-INT for interest earned during the year from Western Bank. The amount listed on the Form 1099-INT is $10,000, of which $6,000 was earned and paid prior to Gladys' death. How should this income be reported?

a)  The estate will report all the income from the Form 1099-INT.

b)  The 1099-INT will be reported on Gladys' individual tax return.

c)  The Form 1099-INT will be reported half on the estate return and half on the individual return.

d)  The estate will report $4,000 in interest income, and $6,000 will be reported on Gladys' individual

tax return.