17) Acme published a story about Paul, and as a result Paul sued Acme for damage to his reputation, emotional distress, and punitive damages. Paul won an award of $25,750 for damages, $9,550 for emotional distress, and $68,250 for punitive damages. What amount must Paul include in his gross income?

Multiple Choice

• All of these benefits are included in gross income

• $94,000

• $68,250

• $9,550

• $25,750