$1.$ Salary $$100,000$

$2.$ Interest from State of Montana bond $$5,000.$

$3.$ Treasury bill interest $$10,000.$

$4.$ Dividends from NIKE $$30,000.$

$5.$ Capital loss $$10,000.$

$6.$ Sole proprietorship loss $$20,000.$

$7.$ Gift from mother Martha $$20,000.$

$8.$ Child Support received $$60,000.$

$9.$ Unemployment compensation received $$30,000.$

$10.$ Audrey won a fishing contest and received $$10,000.$

$11.$ Audrey found a gold bracelet worth $$30,000$ on the beach.

$12.$ Audrey was beneficiary of her great Aunt$$s Maxine$$s insurance policy $$30,000$ in cash.

$13.$ Audrey received a legal settlement of $$50,000$ for a business issue.

$14.$ Audrey won $$10,000$ in the work football pool.

$15.$ Audrey received alimony of $$20,000.$ The divorce was signed in $2016.$

$16.$ Audrey$$s sister Mina repaid a $$20,000$ loan.

$17.$ Rental income $$20,000.$

$18.$ Sole proprietorship income $$20,000$

$19.$ Partnership loss $$10,000.$

$20.$ Interest on J$.$ P$.$ Morgan account $$5,000.$

$21.$ Audrey received a $1099$ for $$1,350$ representing a $2022$ NYS Tax Refund which was received in $2023.$

$$

Requirement: Identify the items above that are included and excluded from Gross Income:

# Item Inclusion Exclusion

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Gross Income Total