D’s employer owed D $1,500 in salary that had not been paid at time of death.

(A) Is D’s right to that amount includable in D’s gross estate?

(B) What if the $1,500 is a benefit that D’s employer agreed to pay to D or D’s estate only if D continued to work for the employer until D’s retirement or death, and D works until the day D dies?

(C) If the $1,500 is a benefit that D’s employer is not required by contract to pay, but that the employer decides to pay all employees at the end of the year, and if D dies during the year and the amount is paid to D’s estate, is the benefit included in D’s gross estate under Section 2033?

(D) Are Social Security benefits paid to D’s family at D’s death includable in D’s gross estate under Section 2033?