What is the answer for this question:

Nicholas died on December 27, 2020. His wife, Jessica, has not remarried. On January 31, 2021, Jessica received a check from Party Central Inc. and a letter explaining that the check represents a final payment for contract work Nicholas performed for them in 2020. What is the correct and most favorable method of reporting this income?

As ordinary income on Jessica's 2021 individual tax return.

As income paid to Nicholas's estate, reported on Form 1041.

On the couple's jointly filed 2020 return. If this was not included in the originally filed return, Jessica should file an amended return to include this income.

On a 2021 final tax return for Nicholas that Jessica files on his behalf.