Ed, an employee of the Natural Color Company, suffered from a rare disease that was very expensive to treat. The local media ran several stories about Eds problems, and the family created a website that generated more than $10,000 in gifts from individuals to help pay the medical bills. Eds employer provided hospital and medical insurance for its employees, but the policy did not cover Eds illness. When it became apparent that Ed could not pay all of his medical expenses, the hospital canceled the $25,000 Ed owed at the time of his death. After Eds death, his former employer paid Eds widow $12,000 in her time of need. Eds widow also collected $50,000 on a group term life insurance policy paid for by Eds employer. What are Eds and his widows gross income?