Lindsay Corporation made the following payments to the family of Luke Marshall, an employee who died during the year.
$5,000 for Luke's final paycheck that he failed to collect
$10,000 for accrued vacation days as required by the employment contract
$25,000 in admiration of Luke's outstanding service to the community
What is the total amount that Luke's family must include in income?
◦ $0
◦ $5,000
◦ $15,000
◦ $40,000