a$.$ Ann received$$ $$2,000$ from her insurance company when her automobile which cost$$ $$3,000$ was stolen.

A$.$

Only half of the amount received from the insurance company should be included in$$ Ann's gross income.

B$.$

The amount received from her insurance$$ company, $$2,000,$ should be included in$$ Ann's gross income.

C$.$

None. The amount is not deductible by the insurance$$ company, thus, should not be included in$$ Ann's gross income.

D$.$

None. The amount received is a recovery of capital.