Anne recelved the following payments when she was seriously Wured at her job $18,000 dinability pay. Anne had disability insurance provided by her employer as a nontaxable fringe beredt. Her employer paid $3,000 in disability premiums this year on her behalt $5,000 received for damages for personal physical Injury $200,000 for punitive damages What amount is taxable to Anne? O $223,000 O $23,000 $205,000 $218,000 $18,000 Nora invested $8,000 in a qualified tuition program for the benefit of her son Four years later her son, Michael withdrow $10,000, the entire balance in the program, to pay his college tuition How much muat Nora and for Michael include in gross income? Nora: $0 Michael: $0 Nora: $2,000 Michael SO Nora: $0 Michael: $2,000 Nora: $2,000 Michael: $8,000 Nora: $0 Michael: $10,000