$(29.)$ LO$\mathrm{.}2$ Determine the gross income of the beneficiaries

a$.$ Justin's employer was downsizing and offered em

one year's salary if the employee would voluntarily

b$.$ Trina contracted a disease and was unable to work

her dire circumstances, her employer paid her on

while she was away from work.

c$.$ Coral Corporation collected $$1,000,000$ on a key

when its chief executive died. The corporation had

policy of $$77,000,$ which were not deductible by th

d$.$ Juan collected $$40,000$ on a life insurance policy whe

The insurance policy was provided by Leon's e

were excluded from Leon's gross income as group t

Juan also collected the $$3,500$ accrued salary owed to I