Question $4(1$ point$)$

$$

The widow received a death benefit totalling $$25,000$ from her spouse$$s employer. $$She must include the $$25,000$ in income in the year of receipt.

Question $4$ options:

a$)$ Trueb$)$ False

Question $5(1$ point$)$

$$

When an individual die, there is a deemed disposition of all of his capital property at fair market value, without regard to his relationship to the beneficiary of his estate.

Question $5$ options:

a$)$ Trueb$)$ False