Maria and Donna were discussing their current state of affair. Maria stated that she sued Angelica (her former employer) for a back injury she suffered on the job in current year. As a result of the injury, she was partially disabled. In the current year, she received $250,000 for her loss of future income, $300,000 in punitive damages because of the employers flagrant disregard for the employees safety, and $14,000 for medical expenses. Maria had deducted $10,000 (the amount in excess of 10% of adjusted gross income) in medical expenses in the current year. Donna stated that she was suffering from a viral infection that caused her to miss work for 90 days. During the first 30 days of her absence, she received her regular salary of $8,000 from her employer. For the next 60 days, she received $22,000 under an accident and health insurance policy paid for by her employer.

What does Maria and Donna have to include in their income?