Determine if the following are included or excluded from gross income (assume the tax year is 2021).

- A. B.	Julia was awarded a $500 cash prize at a charity raffle.
- A. B.	Sam is the sales manager of a successful car dealership. Sam was awarded a free new car for exceeding this years sales forecast.
- A. B.	Unemployment compensation.
- A. B.	Interest earned on municipal bonds.
- A. B.	Gain on the sale of municipal bonds
- A. B.	Qualified dividend income.
- A. B.	$50 million inheritance from a rich uncle.
- A. B.	Compensatory damages received for loss of arm due to an industrial accident.
- A. B.	Punitive damages received for loss of arm due to an industrial accident.
- A. B.	$3,0000 employer contribution to an employee's health savings account.
- A. B.	Julia was awarded a $500 cash door prize at a charity dinner but declined to accept the money.

A.

Included

B.

Excluded