Explain why the taxpayer in each of the following situations either does or does not have taxable income, and determine the amount, if any, that the taxpayer would have to recognize in gross income.

Becky pays off the loan on her son's car while he is a student at State University. The son, Daryl, owed $5,400 before Becky made the payment.

Leona is injured while on the job. She receives $4,000 from workers' compensation during the time she was away from her job.