1. Indicate whether each of the items listed below would be included (I) in or excluded

(E) from gross income for the 2010 tax year.

______

a. Welfare payments ______

b. Commissions ______

c. Hobby income ______

d. Scholarships for room and board ______

e. $300 set of golf clubs, an employee award for length of service ______

f. Severance pay ______ g. Ordinary dividend of $50 ______ h. Accident insurance proceeds ______ i. Inheritances ______ j. Gifts ______ k. Tips and gratuities