10-year old Alabama boy shot and killed while playing with gun with two other boys

A 10-year old boy was in a bedroom of a home in Beauregard, Alabama, with his 12-year old brother and a 14-year old friend when the boys found a loaded, unsecured handgun.  The gun was unintentionally discharged by one of the boys, hitting the 10-year old in the head and killing.
From an article:

“The death is being treated as an accident at this time and there is no indication that it is anything other than a tragic accident,” Harris stated in a release sent Tuesday afternoon. The Lee County Sheriff’s Office reported that the boy sustained a gunshot wound to the head and died instantly. Reports indicate the victim was in a bedroom with his 12-year-old brother and 14-year-old male friend and that while they were handling a gun, it accidentally discharged.  

The victim’s mother and another boy were reportedly in the kitchen at the time of the shooting.

It isn't a "tragic accident."  It's negligence.
The article does not mention if the gun owner will be held accountable for allowing the gun in the boys' hands.

Every gun in the hands of a child must first pass through the hands of an adult.