Indicate whether the following items are "Included" in or "Excluded" from gross income for tax purposes.

a$.$ An employee embezzled $$30,000$ from his employer. Included$/$Excluded

b$.$ A dentist received accounting services in exchange for dental work provided to a patient. Included$/$Excluded

c$.$ Mary received $$15,000$ from the bank for a personal loan. Included$/$Excluded

d$.$ A shareholder of Green Company received a $$20,000$ forgiveness of debt from the company. Included$/$Excluded