During the year cathy received the following:

i. dividend of $4000 from lidsay corporation. cathy's father had owned the stock and transferred the ownership to cathy before dividends were paid.

ii. $30,000 salary for working as an accountant at bhcc corporation.

iii. $5,500 cash inheritance from her uncle upon his death

iv. $10,000 girft from her grandmother.

What amount must cathy include in gross income?

explain and show your work please