[8] Ivan Turner, a truck driver, was injured in an accident in the course of his employment in the current year. As a result of injuries sustained, he received the following payments in the current year: Damages for back injuries $5,000 Workers compensation 500 Reimbursement from his employers accident and health plan for medical expenses paid by Turner in the current year (the employers contribution to the plan was $475 in the current year) 750 The amount to be included in Turners gross income for the current year should be

A. $5,000

B. $750

C. $475

D. $0

[9] Rudy retired on disability in July of the current year. He had earned wages of $20,000 before his retirement and received $10,000 in disability benefits after his retirement. The disability benefits were received from an accident and health insurance plan that was paid for by Rudys employer. He also received a lump-sum payment for accrued annual leave of $5,000, which was paid in the current year due to his disability retirement in that year. How much income should Rudy report in the current year?

A. $20,000

B. $25,000

C. $30,000

D. $35,000

[10] In 2013, Pete Smith receives $330 per day in benefits from a qualified long-term care insurance contract. He can substantiate that he actually incurred $330 of unreimbursed long-term care services each day. How much can he exclude from gross income for 2013?

A. $0

B. $113,150

C. $116,800

D. $120,450

[11] Donald, an accountant, was falsely accused of fraud by a local newspaper. He sued the newspaper for libel claiming damages both to his personal reputation in the community and to his business. In December of the current year, the jury awarded Donald the following: $10,000 for his personal reputation $70,000 for his business loss $70,000 as punitive damages (to punish the newspaper) How much can Donald exclude from gross income?

A. $0

B. $10,000

C. $70,000

D. $80,000