Debra Kim sued her former boss and recovered the following awards:

- Damage to her car the boss caused when Debra broke up with him $3,000

- Physical damage caused by her boss when he punched her $4,000

- Loss of income while her face was healing $9,000

- Punitive damages $20,000

1- What effect do these recoveries have on Debras gross income?

2- Assume that Debra also collected $60,000 of damages for libel arising out of her former bosss written defamatory statement published on the companys intranet. Is that amount included in Debras gross income?