1. During 2019, Florence Niflex accepted and received $10,000 cash awards for outstanding literary work. Florence was selected without any action on her part, and no future services required of her. Required: What amount, if any, should Florence include in her 2019 Gross Income in connection with the award? Briefly justify your answer. 2. Thomson Sweetheart has been an accountant with Coopy Doo Company for four years. During the 2019 year, the following benefits were made available to him: Salary $ 88,000 Group-term Life Insurance ($50,000) 250 350 Outstanding work Performance award (Cash) 500 Office Safety award (CASH) Christmas merchandise gift (value) Required: What amounts should Thomson Sweetheart include in his Gross Income for 2019 tax return? Show computation and justification for items included