Frank owned and operated a machine shop. He used the cash method of accounting. At the time of his death in last year, Frank was owed $5,000 for work his shop had performed. This $5,000 amount was paid prior to Frank's estate being settled. The sole beneficiary of the estate is Frank's son Jim, but the $5,000 was not distributed to Jim before the settlement of Frank's estate. The $5,000 must be included in the income of

A. Frank's final income tax return.
B. Frank's estate's income tax return.
C. The income tax return of beneficiary Jim.
D. None of the answers are correct.

Answer: B. Frank's estate's income tax return.