Claude and Daphne are trying to calculate their gross income for this year. Which of the following items should they include in their gross income? 1. Child support payments in the amount of $15,000 received by Daphne from her ex-husband for the support of Daphnes minor child Emile. 2. $1,200 of dividends received by Claude and Daphne from Mudbugs, Inc., a corporation in which they own 200 shares of stock. 3. Unemployment benefits in the amount of $800 received by Claude from the state of Louisiana. 4. $3,000 that Daphne earned selling her homemade andouille sausage.

A) 4 only

B) 1 and 2

C) 2, 3, and 4

D) 1, 2, 3, and 4