Michael received the following amounts during the current tax year of 2020. For each item indicate how much is included in his 2020 federal gross income. (14 points)

a) A cash inheritance of $11,000 from his grandmothers estate.

b) $50,000 lump sum cash payment (in 2020) from an elderly neighbors life insurance policy. The women died during 2019. Michael was named as the beneficiary even though they were not related.

c) $2,000 from a PA lottery ticket.

d) $5,000 in child support from his ex-wife.

e) $7,000 in unemployment compensation.

f) Michael received $1,000 from his 2019 Bonus Check in February of 2020.

g) Michael did not pick up his December 2020 paycheck of $600 until January 2021 because he took a few days off at the end of 2020. The check was available to all employees at the main reception desk.

h) $10,000 of interest on a New York City Municipal Bond. Michael lives in Pennsylvania.

i) Michael receives a $13,000 gift from his Aunt Ester.

j) Michael receives a $30,000 gift from Steve; Steve had given the gift to Michael to thank him for clients that Michael had passed along to him.

k) Michael received $10,000 in interest income from U. S. Government bonds.

l) $5,000 in stock for tax consulting work that he had performed during the year.

m) His employer paid $110 in premiums on group term life insurance coverage of $110,000 for Michael. In addition, for every $10,000 of insurance, the premiums are $10.

n) Michael purchased a TV from his employer for $800. The TV had cost the employer $1,100.