[3] Which of the following is included in gross income? A. Damages received from a personal injury suit involving personal injuries incurred as a result of whiplash from an automobile accident. B. Interest on state of Ohio bonds C. A cash rebate from a car manufacturer after purchasing an automobile D. Lease cancelation fee received from a former tenant of a rental property [11] Mr. and Mrs. Carter are both over 65 years of age and collected $6,000 of Social Security benefits in the current year. They also received $35,000 in fully taxable pension payments and $1,400 of tax-exempt interest. They had no deductions for adjusted gross income, and they filed a joint return. What amount of their Social Security benefits is included in their current-year gross income? A. $6,000 B. $3,700 C. $3,000 D. $2,300 [14] Barbie was awarded a fellowship of $4,800 by a tax-exempt educational foundation on January 1, Year 1. Barbie, who is a candidate for a master's degree, was awarded the grant to perform research on a topic selected by the foundation. The research becomes Barbie's to publish. The grant is for 12 months, September Year 1 through August Year 2. Barbie received the entire $4,800 in Year 1. How much is included in Barbie's gross income in Year 1? B. $1,600 C. $3,200 D. $4,800 [16] Aussie Heiliender, a citizen and resident of Holland, is a professional golfer with a U.S. country club. Under Aussie's contract, he received $70,000 for 165 days of play during the year. Of the 165 days, he spent 132 days performing services in the United States and 33 performing services in Holland. What is the amount to be excluded from Aussie's U.S. gross income for the year? A. $O B. $14,000 C. $56,000 D. $70,000