During $2023,$ Paul, a $40-$year$-$old single taxpayer, whom is a professor at BMCC$,$ reports the following items to his tax$-$preparer:

$$ Salary $150,000$

$$ Federal Tax withholding $45,000$

$$ Ordinary Dividends from Alta Corporation $1,200$

$$ Interest income from a savings account at Chase Bank $150$

$$ Earned Interest of $180$ from a NYS Municipal Bond.

$$ Business income from self$-$employment, $24,000$

$$ Expenses incurred with the Business income, $25,000$

$$ Net Long$-$Term capital losses $5,000$

$$ Alimony received from former wife $($divorced July $21,2017)18,000$

$$ Student loan interest of $1,200$

$$ Contributions to his Traditional IRA, $5,800$

$$ Educator expenses of $300$

$$ Gambling winnings $4,500$

$$ Gambling losses $1,500$

$$ Child support payments received $24,000$

$$ Interest earned on Series EE Bonds $1,000$

$$ Loaned her sister $3,000$ and received $3,500$

$$ Found $300$ in the laundry room

$$ Received $125,000$ life insurance proceeds from dead grandmother.

$$ Borrowed $20,000$ from Chase Bank

$$ Gifted a homeless family, $450$

$$ Volunteered with NYC Food Bank and received a tip of $200$

$$ Received a debt cancellation from American Express, $2,300$

Instructions: Prepare a list of Gross Income included for Paul$$s $2023$ tax return.