Nicholas died on December 27, 2020. His wife, Jessica, has not remarried. On January 31, 2021, Jessica received a check

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Nicholas died on December 27, 2020. His wife, Jessica, has notremarried. On January 31, 2021, Jessica received a check from PartyCentral Inc. and a letter explaining that the check represents afinal payment for contract work Nicholas performed for them in2020. What is the correct and most favorable method of reportingthis income?
As ordinary income on Jessica's 2021 individual taxreturn.
As income paid to Nicholas's estate, reported on Form1041.
On the couple's jointly filed 2020 return. If this was notincluded in the originally filed return, Jessica should file anamended return to include this income.
On a 2021 final tax return for Nicholas that Jessica fileson his behalf.