hich of the following statement regarding gross income is false? $1.$ Refund amounts are included in gross income only to the extent that the original deduction provided a tax benefit. O $2.$ Zendaya who borrows money from Tom Holland will include that amount borrowed in her gross income under the concept of all$-$inclusive income. $3.$ Cash$-$basis taxpayers will be taxed on income when it is made available to them without substantial restrictions because the income is considered constructively receiv $4.$ Gross income includes all income from whatever source derived unless excluded by law. O $5.$ For taxpayers living in community property state, half of the income earned from the services of one spouse is included in the gross income of the other spouse.

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