Emily and Judy Ryan are married and file a joint return. They have no children. Emil is 68 and Judy is 60. They contribute over half of the support for Judy's mother, Cora, age 85, who earned $800 from baby-sitting jobs and recieved $1,900 in social security benefits during 2018. Cora lives alone in her own apartment. Emil earned a salary of $60,000 in 2018 from his job at Korma Corp., where Emil is covered by his employer's pension plan. Judy, who worked part time in 2018 and earned $1,000, is not covered by an employers pension plan. Other items received jointly by Emil and Judy in 2018 were as follows: Life insurance proceeds refund- $100, Interest on life insurance policy's accumulated dividends, $300, Dividends on stock of swiss corporation- $500, and Dividend on Life insurance policy- $200.

a. how much of the life insurance proceeds should be reported by the ryans in their 2018 return?

b. how much interest income should be reported by the ryans and their 2018 return?