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. Jack received a court award in a civil libel and slander suit against National Gossip. He received $120,000 for damages to his professional reputation,

. Jack received a court award in a civil libel and slander suit against National Gossip. He received $120,000 for damages to his professional reputation, $100,000 for damages to his personal reputation, and $50,000 in punitive damages. Jack must include in his gross income as a damage award:

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