Mr$.$ Bruce received the following in $2023$:

Earned income $($wages$)$ $$50,000$

State disability benefits $1,500$

Interest on:

Refund from amended tax return $50$

Savings account and certificates of deposit $350$

Municipal bonds $100$

Pension benefits $900$

Additional Information

Mrs$.$ Bruce, who died on July $1,2023,$ had been permanently disabled on her job and collected state disability payments until her death.

Mr$.$ Bruce received the pension distributions from a qualified pension plan, paid for exclusively by his wife$$s employer.

Mr$.$ Bruce had $$100$ in gambling losses in $2023.$

Mr$.$ Bruce was the beneficiary on his wife$$s life insurance policy. He received a lump$-$sum distribution.

Using the information above and exhibits, determine the amount that is taxable and should be included in adjusted gross income $($AGI$)$ on Mr$.$ Bruce's $2023$ federal income tax return for each item below.

For each item, enter the appropriate amounts in the associated cells. If the amount is zero, enter a zero $(0).$

Income items

Amount taxable

$1.$ State disability benefits

$2.$ Interest income

$3.$ Pension benefits

$4.$ Gift

$5.$ Life insurance proceeds

$6.$ Jury duty pay

$7.$ Gambling winnings