5-29 Each of the following situations indicate whether taxable income should be recognized.

1. L sued her former employer for sex discrimination evidenced in his compensation policy. She was awarded $100,000, $39,000 of which represented reimbursement for mental anguish
2. M, a sales clerk for a department store, purchased a microwave oven from the stores appliance department. The store has a policy allowing employees a 10% discount. This discount results in $45 savings to M.
3. R received a bottle of perfume and a case of grapefruit from her boss at the annual Christmas party. The items were valued at $25.