Marcy Tucker received the following items this year. Determine to what extent each item is included in her AGI. Assume the taxable year is $2023.$

Required:

a$.$ A $$25,250$ cash gift from her parents.

b$.$ A $$510$ cash award from the local Chamber of Commerce for her winning entry in a contest to name a new public park.

c$.$ $$8,050$ alimony from her former husband, which he paid under the terms of their $2011$ divorce decree.

d$.$ $$101,000$ cash inheritance from her grandfather.

Note: For all requirements, leave no cells blank $-$ be sure to enter $"0"$ wherever required.

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