7. Which of the listed items should be included in gross income? A Life insurance proceeds B Child support payments C Gift in excess of $16,000 D Cash rebate from a dealer on a car purchase E None of the listed items should be included in gross income 8. On November 12, 2020. Patrick Peters was injured in an accident during the course of his employment, As a result of the injuries sustained, Patrick received the following payments during 2021: Damages for personal injury $10,000 Punitive damages 1,000 Worker's compensation 5,000 Reimbursement from his employer's accident and health plan for medical expenses paid by Patrick 2,000 What amount should be included in Patrick's gross income for 2021? ABC $ 0 1,000 6,000 D 16,000 E None of the above