(1) Where the spouse of a deceased eligible employee (being an eligible employee whose period of contributory service is less than 8 years) is entitled to lump sum benefit by virtue of subsection 81(2), the lump sum benefit payable in accordance with this section is an amount equal to the lump sum benefit to which the deceased eligible employee would have been entitled under subsection 73(2) if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit.