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h. Tips received by a bartender from patrons. (Taxpayer is paid a regular salary by the cocktail lounge that employs him.) i. Taxpayer sells his

h. Tips received by a bartender from patrons. (Taxpayer is paid a regular salary by the cocktail lounge that employs him.)

i. Taxpayer sells his Super Bowl tickets for three times what he paid for them.

j. Taxpayer receives a new BMW from his grandmother when he passes the CPA exam.

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