Lou died on December $27,2022.$ His wife, Susan, has not remarried. On January $31,2023,$ Susan received a check from Lou's former employer accompanied by a letter explaining that the check represents a bonus payment that Lou earned before he died.

Where should the income be reported?

As wages on Susan's $2023$ individual tax return.

As other income on Susan's $2023$ individual tax return.

As wages on an amended joint $2022$ tax return.

As wages on a separate $2022$ final tax return for Lou that Susan files on his behalf.