Life insurance proceeds on the death

of an unrelated friend $ 8,000

Interest on income tax refund 100

Interest on life insurance policy's

accumulated dividends 300

Dividends on stock of a Swiss Corporation 500

1) How much of the life insurance proceeds should be included in gross income by the Ryans in their return?

2) How much interest income should be included in gross income by the Ryans in their return?

3) How much of the dividends are included in income by the Ryans in their return?