Determine if the following cases should be included or excluded from gross income.

a. Patricia slips at a shopping mall and although she is not physically injured, she sues for compensatory damages. She received $1500 for emotional distress.

b. Sebastian is attacked and injured by an avid fan during a football game. He sued and received $6000 in compensatory damages. In addition, Sebastian received $1000 for emotional distress originating from the personal physical injury.

c. As a result of a lawsuit, Calli and Sons Inc. (cash basis taxpayer) received $19000 in unpaid, contested commissions revenue. In addition, Calli received $2500 in punitive damages.

d. Amzi received $3000 from state workers' compensation due to a job-related injury.

e. Cartlton received compensatory damages of $9000000 from a hospital as a result of malpractice resulting from a surgery mishap that left him disabled. Cartlton also received $400000 for loss of income.