Determine the effect on gross income in each of the following cases:

A.Sarah received $30,000 in compensatory damages in a lawsuit she filed against a tanning salon for burns she received from the tanning equipment. Sarah also received $6,000 in loss of wages as she was not able to work as a result of the burns. In addition, she also received punitive damages in the amount of $15,000. What if any amount will be included in Sarah's income for 2020?

B. In 2020 Bob collected $60,000 on a life insurance policy when his wife, Samantha died in 2019. The insurance policy was provided by Samantha's employer and the premiums were excluded from Samantha's gross income as group term life insurance. Also in 2020, Bob collected the $2,300 of accrued salary owed to Samantha at the time of her death. Determine Bob's gross income for tax purposes.