Boggle Corporation had a stock bonus plan in which employees were given Boggle stock in lieu of a cash bonus. This stock was not transferable for 5 years and was forfeitable if the employee left the company within 5 years. Gregg, who was in charge of maintenance, qualified for the bonus based on the good performance of his division. Gregg received 80 shares of stock valued at $1, 600 in the current year. Gregg made no elections with respect to the stock. He was also injured in an accident on the job and received the following in the current year: Damages for personal injuries $5,000 Workers' compensation 3.500 Reimbursement from Boggle's accident and health plan for medical expenses How much of the stock and the injury-related compensation must Gregg include in his current-year gross income? A. $4, 300 B. $12, 800 C. $0 D. $1, 600 For the current year, Mr. and Mrs. White filed a joint return. During the year, they provided more than 50% support for the following individuals, all of whom are U.S. citizens: The Whites' single daughter, age 22, was a full-time student for 8 months. During the summer, she earned $4, 050, which was spent on her support. Mr. White's cousin, age 15, lived with them from May to December. The Whites' single daughter, age 20, lived with them the full year. She had gross income of $4, 100. Mrs. White's widowed father, age 64. lived alone and his sole source of income was Social Security of $3, 100. The Whites' legally adopted son, age 10, lived with them from February through December. Mr. White's widowed mother, age 62, lived alone. How many exemptions may Mr. and Mrs. White claim on their current-year return? A. 6 B. 7 C. 5 D. 8