Calculate Gross Income for Summer Smith for 2021, based on the following Information. Label each item as not included or gross income. State the reason why Items are not included. Salary $100,000 Bonus $50,000 Interest from New York City bond, $40,000 Capital loss $70,000 Alimony received $20,000 was signed in 2019 Child support $20,000 Workman's compensation $30,000 Unemployment compensation $20,000 S Corporation income $40,000 Loss from sole proprietorship $60,000 Sister Wynter repaid a $50,000 loan from 2010 Summer won $10,000 in a bake off Summer was the beneficiary of her great aunt Autumn's life insurance policy and received $100,000 Summer received $30,000 from a lawsuit settlement for a business issue. Summer received a gift from her mother, Spring, $70,000 Summer found $5,000, on the bus. Partnership income $40,000 Summer won $10,000 at BINGO Summer inherited $200,000 from her grandfather, Storm Rental income $10,000 Treasury bill interest $20.000 Interest from Citigroup$10,000