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Acme published a story about Paul, and as a result Paul sued Acme for damage to his reputation, emotional distress, and punitive damages. Paul won

Acme published a story about Paul, and as a result Paul sued Acme for damage to his reputation, emotional distress, and punitive damages. Paul won an award of $28,000 for damages, $8,250 for emotional distress, and $70,250 for punitive damages. What amount must Paul include in his gross income?.

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