Indicate whether each of the items listed below would be included (I) in or excluded (E) from gross income for the 2015 tax year. a. Welfare payments b. Commissions c. Hobby income d. Scholarships for room and board e. $300 set of golf clubs, an employee award for length of service f. Severance pay g. Ordinary dividend of $50 h. Accident insurance proceeds received for personal bodily injury i. Inheritances j. Gifts k. Tips and gratuities