A Rights or Things tax return is considered an optional return that can be filed in specific circumstances. A Right or Thing for tax purposes are receivable amounts at the time of death that the taxpayer had not received. Which of the following are$$NOT$$an example of a right or thing?

Question $8$ options:

Declared, un paid dividends$$

OAS & CPP Retirement Benefits due and payable before death

Work in progress of a professional

Dividends received the day before death