Marcy Tucker received the following items this year. Determine to what extent each item is included in

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Marcy Tucker received the following items this year. Determine to what extent each item is included in her AGI.
a. A $25,000 cash gift from her parents.
b. A $500 cash award from the local Chamber of Commerce for her winning entry in a contest to name a new public park.
c. $8,000 alimony from her former husband.
d. $100,000 cash inheritance from her grandfather
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