A.) Janus sued Tiny Toys for personal injuries from swallowing a toy. Janus was paid $41,000 for medical costs and $305,000 for punitive damages.

B.) Carl was injured in a car accident. Carls insurance paid him $52,200 to reimburse his medical expenses and an additional $26,100 for the emotional distress Carl suffered as a result of the accident.

c. Ajax published a story about Pete, and as a result Pete sued Ajax for damage to his reputation. Ajax lost in court and paid Pete an award of $25,500.

D.) Bevis was laid off from his job last month. This month he drew $1,240 in unemployment benefits.

Find the amount included in gross income.