Classify each of the following cases as "Included in" or "Excluded from" gross income.

Classify each of the following cases as "Included in" or "Excluded from" gross income. Included in/Excluded from Gross Income Patricia slips at a shopping mall and although she is not physically injured, she sues for compensatory damages. She received $1,500 for emotional distress. a. Included in Excluded from Sebastian is is attacked and injured by an avid fan during a football game. He sued and received $6,000 in compensatory damages In addition, Sebastian received $1,000 for emotional distress originating from the personal physical injury. b. As a result of a lawsuit, Calli and Sons, Inc. (a cash basis taxpayer) received $19,000 in unpaid, contested commissions revenue. In addition, Calli received $2,500 in punitive damages. c. d. Amzi received $3,000 from state workers' compensation due to a job-related injury Carlton received compensatory damages of $9,000,000 from a hospital as a result of malpractice resulting from a surgery mishap that left him disabled. Carlton also received $400,000 for loss of income. e