Hazel's receipts for the year are as follows: $800 Gain on sale of Augusta County bonds Interest on U.S. government savings bonds 400 Interest on state income tax refund 200 Interest on Augusta County bonds 700 Patronage dividend from Potato Growers Cooperative 350 The patronage dividend was received in March of the current year for amounts paid for her (nondeductible) garden and lawn supplies. a. Classify the following items as "Included" or "Excluded" in Hazel's gross income. Included in/Excluded from Gross Income Gain on sale of Augusta County bonds Interest on U.S. government savings bonds Interest on state income tax refund Interest on Augusta County bonds Patronage dividend from Potato Growers Cooperative b. Hazel's gross income is $