During 2021 Mary Beth, a cash basis taxpayer, received the following: 1. A gift from her brother $ 2,000.00 2. Dividends on her stock $500.00 3. A prize from a contest: a watch valued at $150.00 4. Interest on bank deposits $1,000.00 5. Child support $10,000.00 6. Alimony (2016 Divorce) $12,000.00 7. State income tax refund for 2020 tax (she did not itemize) $800.00 Federal income tax refund for 2020 taxes $900.00 8. 9. Sick pay from work (she missed 22 days) $1,000.00 10. Supper money for days she worked late $200.00 10. Supper money for days she worked late $200.00 11. Free parking at her place of work FMV $200.00 (FMV for Year) 12. Salary $ 24,000.00 13. Life insurance proceeds from the death of her father (she did not own the policy) $100,000.00 14. Health insurance provided by her employer (cost to employer) $12,000.00 15. Whole life insurance policy provided by the employer (50,000 face value.) premium paid $100.00 16. Settlement from a lawsuit for personal injuries suffered in a car accident -- compensatory only $15,000.00 What is Mary Beth's gross income for the year? During 2021 Mary Beth, a cash basis taxpayer, received the following: 1. A gift from her brother $ 2,000.00 2. Dividends on her stock $500.00 3. A prize from a contest: a watch valued at $150.00 4. Interest on bank deposits $1,000.00 5. Child support $10,000.00 6. Alimony (2016 Divorce) $12,000.00 7. State income tax refund for 2020 tax (she did not itemize) $800.00 Federal income tax refund for 2020 taxes $900.00 8. 9. Sick pay from work (she missed 22 days) $1,000.00 10. Supper money for days she worked late $200.00 10. Supper money for days she worked late $200.00 11. Free parking at her place of work FMV $200.00 (FMV for Year) 12. Salary $ 24,000.00 13. Life insurance proceeds from the death of her father (she did not own the policy) $100,000.00 14. Health insurance provided by her employer (cost to employer) $12,000.00 15. Whole life insurance policy provided by the employer (50,000 face value.) premium paid $100.00 16. Settlement from a lawsuit for personal injuries suffered in a car accident -- compensatory only $15,000.00 What is Mary Beth's gross income for the year