For each of the following independent situations, determine the amount, if any, that the taxpayer must recognize in 2016.

a. Ross suffered a serious stroke and was admitted to a nursing home for 93 days. Nursing home charges, including physician fees and other related expenses were $29,500. Under Ross' long-term care insurance contract, he received reimbursements of $32,000. How much, if any of the $32,000 reimbursement must be included in Ross' gross income for the year?

b. Air and Sea Company, a corporation which owns a hotel chain, SleepNow, and an airline, FlyNow, have an agreement which allows employees of either company to utilize, at no charge, services provided by the other company. Employees of both are allowed to fly standby on the airline for no charge; employees of both are allowed to stay at any SleepNow hotel at no charge as long as there are empty rooms available. Ross is a hotel manager with SleepNow. In March 2016, he flew on standby to New York City on FlyNow at no cost. (The cost of the flight to paying customer was $550) He also stayed at no charge in an unoccupied room owned by SleepNow. The regular room charge is $385 per night. How much, if any, must Ross include in his gross income for 2016 as a result of these actions?

c. Ross filed his tax return, properly claiming single filing status. His employer paid or provided the following to Ross: Wages $58,500; Fair market value of qualified dependent care services $4,800; Premiums for $45,000 qualified group term life insurance $1,300; Medical insurance premiums paid by employer $900. What is the amount, if any, that will be included in gross income in 2016?

d. The Central Perk Company gives all 3 of it's employees free coffee. The fair market value of the coffee to an employee is less than $1.00/month. What is the amount, if any, will each employee include in his gross income in 2016 for these gifts?

e. Ross receives a $24,750 per year scholarship from University of Hawaii. The University specifies that $19,500 is for tuition, books, supplies, and equipment required for classes. The remaining portion is for room and board. As part of the condition of the scholarship, Ross must also work twelve hours per week as a grader, for which he is paid $10,500 for the year. Of the total amount received, how much, if any, must Ross include in taxable income?

f. Ross, a police officer, was injured in the line of duty. He received the following during 2016: Salary $60,000; Unemployment compensation $9,000; Compensatory damages for physical injury $28,000; Punitive damages for physical injuries $25,000; Cash reward for preventing a break-in $7,200. What is the amount, if any, that will be included in gross income in 2016?

g. Ross repairs power lines for the NYC Power & Light Company. He is generally working on a power line during lunch. He eats whenever and wherever he can so that he still gets his work done. He usually purchases something at a convenience store and eats in his truck. NYC Power & Light pays Ross a cash metal allowance of $180 per month. How much, if any, must Ross include in gross income for 2016?

h. Central Perk Company is an off-shore exploration and production company. As a condition of employment, Central Perk requires all it's employees to be on 24-hour call for emergencies and requires all of their employees to live in rent-free company-provided housing (value of $50,000 per year) Ross, an employee of Central Perk Co., receives a salary of $89,500 per year. How much, if any, will Ross included in his taxable income?

i. Ross, a solvent individual, is a recovering alcoholic. He embezzled $25,000 from his employer. In the same year that he embezzled the funds, his employer discovered the theft. Ross' employer did not fire him, but told Ross that he would not have to repay the $25,000 if he would attend Alcoholics Anonymous. Ross met the conditions and his employer canceled the debt. How much, if any, will Ross include in his taxable income?