Please explain what needs to be included and why.

(3) Fiona is seriously injured in a car accident and sues the drunk driver who hit her. Frank, Fiona's loving husband who luckily was not in the car with her at the time, joins in Fiona's lawsuit with his own claim for loss of consortium. Fiona and Frank ultimately win and the jury awards them civil damages as follows - Fiona $2,000,000 for medical bills, pain & suffering, etc. related to her physical injuries; $500,000 for the resulting emotional distress and associated medical bills; $450,000 for loss of earnings while recovering from her injuries; $50,000 for her "totaled" car, and $1,000,000 punitive damages. Frank $350,000 for loss of consortium. On Fiona and Frank's joint federal income tax return for the year in which they receive the above amounts, how much, if any, of those amounts must be includ- ed in their gross income? Explain in 2-3 sentences