For each Q-7 through Q-27 below, determine whether the item described should be INCLUDED IN or EXCLUDED FROM the Gross Income of the taxpayer who receives the item. Darken Box A on the Scantron sheet if the item should be INCLUDED IN gross income Darken Box B on the Scantron sheet if the item should be EXCLUDED FROM gross income

23. $450 value of a roundtrip ticket from Pittsburgh to Phoenix on Southwest Airlines received by John who works as a mechanic for Southwest Pittsburgh ground crew.? 24. $36,000 in alimony payments received from an ex-spouse pursuant to a divorce decree that was finalized in 2020..? 25. $5,000 in retirement planning services received by the VP Finance of ABC Corporation pursuant to a corporate downsizing. These services were provided to affected employees at the Vice- President level and above? 26. Value of a stock dividend (valued at $800) received by a shareholder of ABC Corporation? 27. Recovery in 2020 of $100,000 award for medical expenses from a lawsuit settlement for an accident that occurred in 2018. Taxpayer was able to deduct 100% of the medical expenses in 2018?