Most exclusions exist for one of two reasons. What are those reasons? Give examples of exclusions that exist for each.

A.

Most exclusions exist for either reasons of indifference or disinterest. Exclusions for life insurance benefits and hardship income, including welfare and public assistance exist because of reasons of indifference while exclusions for employee fringe benefits and qualified adoption benefits are intended to be out of indifference.

B.

Most exclusions exist for either reasons of concern or sympathy. Exclusions for scholarship income received, gifts received, and employee fringe benefits exist because of concern while exclusions of employee death benefits, life insurance benefits, and exclusion of qualified adoption benefits are intended to be excluded out of sympathy.

C.

Most exclusions exist for either reasons of goodwill or compassion. Exclusions for qualified adoption benefits, social security received, and public assistance exist because of reasons of goodwill while exclusions on gain on sales of property, scholarship income received, and exclusions of gifts received are intended to be due to compassion.

D.

Most exclusions exist for either reasons of benevolence or incentive. Exclusions for employee death benefits, life insurance benefits, and public assistance exist because of reasons of benevolence while the foreign earned income exclusions and the exclusions for certain employee benefits are intended to be economic incentives.