Attached is a list of various taxpayer situations relating to reporting of income for Federal income tax purposes. $(1)$

Mala gives hula lessons at a local bar. During the current year, she receives $$9,000$ in salary and $$8,000$ in tips. In addition, she engages in illegal behavior, for which she receives $$10,000.$ How much income must Mala report for the year?

$(2)$

On January $1,$ Fernando owns $8\%$ bonds with a $$10,000$ face value. The bonds pay interest annually on December $31.$ On September $30,$ Fernando makes a bona fide gift of the bonds to Linda. How much income, if any, must Fernando report on these bonds for the year?

$(3)$

Paris owns a qualified annuity that cost $$52,000.$ Under the contract, when she reaches age $65,$ she will receive $$500$ per month until she dies. Paris turns $65$ on June $1,2024$ and receives her first payment on June $3,2024.$ At the time she begins to receive payments, her remaining life expectancy based on IRS tables is $260$ months. How much gross income will Paris report from the annuity payments in $2024?$

$(4)$

For $$400,$ Larry purchases an old car that is badly in need of repair. He works on the car for $3$ months and spends $$600$ on parts to restore it$.$ Larry's son Jeremiah needs $$2,500$ to pay his college tuition. Larry gives the car to Jeremiah, who sells it for $$2,500$ and uses the money to pay his tuition. How much income or loss would Larry report for tax purposes in this situation?

$(5)$

Petty Corporation owns a gourmet restaurant. The restaurant needs to remodel its kitchen but is short of cash. Dennis owns Terry's Restaurant Supply which provides supplies to restaurants.

The manager of Petty makes a deal with Dennis to have Terry's do the kitchen

remodeling, in exchange for which Petty will cater Terry's company picnic. Terry's does the remodeling and Petty caters the picnic. It costs Petty $$800$ to cater the picnic, a job for which it would have charged $$1,500.$ How much income should be reported by Petty for this arrangement?

$6)$

John is unemployed. During the current year he receives $$4,000$ in unemployment benefits.

Because the unemployment he receives is not enough to live on$,$ John sells drugs to support himself. His total revenue for the year is $$120,000.$ The cost of the drugs is $$60,000.$

$(7)$

Elroy is retired. During the current year, he receives $$10,000$ in Social Security benefits.

Elroy also receives $$6,000$ in cash dividends on stocks that he owned and $$8,000$ in interest on qualified state and local government bonds. Assuming that Elroy is single, what is his gross income?

$(8)$

Herman and Rose are a retired couple who receive $$10,000$ in Social Security benefits during the current year. They also receive $$3,000$ in interest on their savings account and taxable pension payments of $$28,000.$ What amount of gross income should they report for the year?