Denise died April 1 and owned several bonds that paid interest March 31 and September 30. Also, she owned stock that paid dividends quarterly on March 31, June 30, September 30 and December 31. Denise's estate received the interest and dividends on the payment dates. What should be included in Denise's gross estate?

a. All interest and dividends received in year of death.

b. Only interest and dividends received prior to the date of death.

c. Only interest and dividends received after the date of death.

d. None of the interest and dividends received.