3. The Internal Revenue Code at times, seems to provide different tax treatment to similar situations. In the following situations, explain why the tax treatment to the taxpayers may differ, making sure that you indicate any rules or logic for the difference. (4 POINTS) A. Stella and Lucy are players in the WNBA. Stella fell at practice and broke her arm and received $100,000 in workers compensation to replace her lost wages for three games while her arm healed. After one of the games in which Lucy had less-than-stellar performance, fans yelled at her and threw empty cups. While none of the cups hit her, Lucy was traumatized and missed three games, during which the team paid her $100,000 to replace her lost wages. The $100,000 payment is not taxable to Stella but is taxable to Lucy. B. Matthew and Ted, both individual taxpayers, receive $1,000 refund of state income taxes in 2020 for the 2019 tax year. Matthew must include the refund in his 2020 taxable income but Ted does not