Which of the following answer choices best describes income in respect of a descendent?
a. Income earned or received by the desendent up to 30 days after the date of death
b. Income plegded by others to charitable causes out of respect toward a recent desendent's values
c. Income paid to an estate that was earned by the decedent prior to death
d. Estate income earmarked for the provision of a respectful funeral ceremony for the desendent