Orlando Winter received the following amounts in the current year:

Life insurance proceeds on the death of his father	$128,000
Foreign pension benefits	8,200
Pension benefits from employers pension plan	24,000
Won on a trip to the casino in Niagara	5,200
RRSP withdrawal (Home buyers plan)	30,000
Old age security (OAS) payments	7,400
Gift from his former supervisor	1,000

Required:

Determine the amount to be included in Orlandos income for tax purposes for the current year. (8 marks)

Please indicate the amounts that are zero (for full marks)