In each of the following independent cases, determine if the amount is included or excluded from gross income:

a$.$ Unemployment compensation received.

b$.$ Payment of $$14,000$ by the employer for the employee's health insurance coverage.

c$.$ Meals received by a nurse at the hospital so she can be on call.

d$.$ An employee is allowed to use the employer's copy machine to make some personal copies.

e$.$ Courtney's employer paid the disability insurance premium on her behalf as a nontaxable fringe benefit. In late April of this year, she broke her wrist and could not work for two weeks. She received $$5,500$ from her disability insurance policy for medical expenses and lost wages.

f$.$ Taxpayer is the day restaurant manager. She is required by her employer to stay on the restaurant premises during the hours of $8$:$00$ a$.$m$.$ through $5$:$00$ p$.$m$.$ to handle all management responsibilities. The employer provides the taxpayer her noon meal for each working day $($value of $$2,000$ per year$).$