Jeff and Kate Fox have had a unique year and need help completing their income tax return. The following are a few items of income they received during the year:

• $9,900 for cancellation of debt for an auto loan
• $250,000 life insurance proceeds from the death of Jeffs aunt
• $5,000 winnings from a church raffle
• $15,000 for Workers compensation received by Jeff
• $12,000 cash received as a gift from Kates grandma
• $125,000 compensatory damage award received as a result of a lawsuit against a negligent ice cream truck driver for physical injuries
• $100,000 punitive damages from the lawsuit against the ice cream truck driver
• $4,500 gross gambling winnings (Jeff is not a professional gambler)
• $22,000 of unemployment compensation
• $18,000 of alimony received by Jeff from a previous marriage. Divorce finalized in 2015.
• $500 of jury pay received by Kate. She does not have to remit the pay to her employer.

Which items are includible, and where are the includible items reported on the tax return?