For 2018 taxes (only answer if you know current tax law and exclusions for filing in 2019)

Mel, a single taxpayer, received the following items in 2018. Dividends of $450, wages of $32,000, child support from his ex-spouse of $400 per month, a new telelvision worth $1200 from a door prize at a professional conference he attended., a gift of $3,000 from his parents, and $200 of interest on bonds issued by the State of Arizona. Mel put $4,000 of his wages into his employer's dependent care flexible spending account (the $4,000 has not been deducted from his $32,000 in wages listed previously). He also receives a reimbursement of $270 per month to pay for public transportation passes each month (the monthly reimbursement of $270 has not been deducted from the $32,000 in wages). Based on the above, what is Me's gross income for 2018? Show supporting answers below.