H. age 45, and W, age 43. are married with a 5-month-old son. H and W always file jointly. H is the vice president of a local bank and is paid a salary of $95,000. W is registered nurse at a large hospital and is paid a salary of $80.000, H is a partner in BC partnership. He is a 50% owner. The partnership had total income of $50,000 (qualified business income) in 2023 and distributed $5,000 to H in 2023. In addition to the above income. H and W received the following in 2023: $2,000 qualified cash dividend on ABC. Inc. stock. $1,200 interest on State of Maryland bonds that H owns $5,000 on interest from a saving account that H and W own together. W received a check for $400 from her employer in recognition of her outstanding service to the hospital during the past 10 years. W and H received $1.800 refund in 2023 on their 2022 state income taxes. Their itemized deductions in 2022 totaled $26,000. The bank provides H with $90,000 of group term life insurance protection. The bank provides all full-time employees with group term insurance. H has worked for the bank all year. (Under the Uniform Premiums, the cost per $1,000 of protection per month is .15c for a 45-49 year old.) The bank pays $225 a month for a parking space for H. W sold his car for $6,000. He paid $5,500 for it 10 months ago. The hospital provides W with $1,000 for child care all of which she used to pay a nanny to take care of her 5-month-old. H has access to a gym on his work's premises. A gym membership costs $400 a year. Because W must be available should an emergency arise, she is required to eat her lunches in the hospital cafeteria. The value of the free meals provided by her employer during 2023 was $1,100. W was injured on the job in 2023 and received worker's compensation in the amount of $2.000. H's father passed away in February 2023 leaving H a house valued at $300,000. H rented the land to R from March to December 31, 2023 for $800 a month. w's father gave her a gift of $20,000 in 2023. H also received $100,000 in life insurance when his father died. H purchased an annuity years ago for 10.000. The annuity will pay 2.000 for 6 years. In 2023 H received the first 2.000. H paid $2,000 in alimony to his ex-wife (divorce 2017) and $4,000 in child support. H and W paid $7,000 in qualified mortgage interest. H and W paid $6,000 in real property taxes and $13,000 in state income taxes. H and W had the following expenses not covered by medical insurance: $19.500 H and W made $19,000 in qualified charitable contributions (a) What items are excluded from gross income? (list below)