Darrin received a salary $of$ $$50,000$ from his employer, Green Construction.

$In$ July, Green gave Darrin $an$ all$-$expenses$-$paid trip $to$ Las Vegas $(valueof$ $$3,000)$ for exceeding his sales quota.

Marta received $$10,000$ from her employer $to$ help her pay medical expenses not covered $by$ insurance.

Blake received $$15,000$ from his deceased spouse$s$ employer $as$ compensation for a bonus earned prior $to$ death.

Clint collected $$50,000as$ the beneficiary $of$ a group term life insurance policy when his wife died. The premiums $on$ the policy were paid $by$ his deceased wife$s$ employer.