A taxpayer is unsure about gross business income, they do not know what to include.

The taxpayer is a self-employed, cash basis contractor that installs and repairs air conditioning units for businesses and individuals.

Should the following be included as gross business income on the schedule c?

1. $600 cash received from playing the lottery.

2. Receipt of $12,000 during the year, but the project is not completed.

3. Multiple checks the contractor received from a restaurant the contractor makes regular maintenance visits to the restaurant sent the contractor a 10999-NEC