Multiple Choice $6-28$

Special Taxpayer Situations $($LO $6\mathrm{.}8)$

Reanna was a retired $77-$year$-$old teacher who died in $2023.$ In $2023,$ Reanna's pension paid her $$45,000$ up to her date of death and $$13,000$ afterward. Which of the following statements best describes Reanna's tax situation for $2023?$

a$.$ All of her income will be reported on a Form $1040-$X which is the form for deceased taxpayers.

b$.$ She will be required to file a final tax return for $2023$ that includes her income and deductions up through the date of her death.

c$.$ Her tax liability is reduced to zero due to her death.

d$.$ All of her income will be income in respect of a decedent and will be taxed to her estate.