Nick and Kim are married and are trying to calculate their gross income for the current year. Which of

the following items should they include in gross income?

$1.$ Child support payments in the amount of $$15,000$ received from Kim$$s ex$-$husband for the

support of their minor child.

$2.$ $$1,200$ in dividends received.

$3.$ Unemployment benefits received in the amount of $$800.$

$4.$ $$3,000$ that Kim earned selling homemade soaps.