a. Janus sued Tiny Toys for personal injuries from swallowing a toy. Janus was paid $36,500 for medical costs and $282,500 for punitive damages.

Amount included in the gross income=

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 $23,250.

Amount included in the gross income=

Required information [The following information applies to the questions displayed below.) What amounts are included in gross income for the following taxpayers? (Leave no answers blank. Enter zero if applicable.)