Which of the following is not a cost related to the extension of credit to customers?

Pablo died October 10, 2017. Prior to his death, Pablo had done the following: He sold and delivered a truckload of oranges to a co-op but did not receive the $3,000 payment prior to his death. The payment was made to his executor. He sold a truck to Roscoe for $5,000, but the payment was not received until after his death. Pablo's basis in the truck was $1,000. What is the amount of income in respect of a decedent for the above two payments?

A. No amount for either transaction. B. $3,000 for the oranges and $5,000 for the truck. C. $3,000 for the oranges and $4,000 for the truck. D. None of the answers are correct.

"Normal retirement age" in a private pension plan is

A) set at age 65 by federal statute. B) set at age 70 by federal statute. C) the age at which the average individual will retire. D) the age at which unreduced pension benefits are first available.