For each of the items of income below, enter the amount that is included in taxable income. If the amount included in taxable income is $0, enter a zero (0). 1 A Income Item 2 Property with a fair market value of $5,000 received as payment for services 5 3 Employer reimbursement of college tuition expenses of $8,000 4 Interest received on state and local government bonds of $500 Interest of $100 received from the federal government for late payment of a tax refund B Taxable Amount $0 $8,000 $0 $0 123 123 123 123

\begin{tabular}{r|l|l|} \hline 6 & \begin{tabular}{l} Property worth $20,000 received as a gift from parents, who \\ purchased it five years ago for $12,000 \end{tabular} \\ \hline 7 & \begin{tabular}{l} $15,000 scholarship received by a qualified degree-seeking \\ student used for the following expenses: $10,000 tuition; $2,000 \\ books; $3,000 room and board \end{tabular} \\ \hline 8 & \begin{tabular}{l} Workers' compensation payment of $4,000 for a work-related \\ injury \end{tabular} \\ \hline 9450,000 of proceeds from the sale of a personal residence by a \\ \hline \begin{tabular}{l} $423 \\ qualified single individual who bought the residence three years \\ ago for $150,000 and has used the home as a principal residence \\ ever since \end{tabular} \end{tabular} \begin{tabular}{r|l|l|} \hline 11 & Land worth $100,000 inherited from grandfather, who purchased it \\ 10 years ago for $50,000 \end{tabular} For each of the items of income below, enter the amount that is included in taxable income. If the amount included in taxable income is $0, enter a zero (0)