Numerical Answer$($s$).$ Billy fell off a bar stool and hurt his back. As a result, he

was unable to work for three months. He sued the bar owner and collected

$$100,000$ for the physical injury and $$50,000$ for the loss of incorne. Billy also

collected $$15,000$ from an income replacement insurance policy he purchased.

Amber was away from work for three months following heart bypass surgery.

Amber collected $$30,000$ under an income replacement insurance policy

purchased by her employer. Indicate whether the following amounts received

are "Taxable" or "Nontaxable" to Billy and Amber.