please provide the answers for both questions. thank you

a. Elie is 15 and claimed as a dependent by her parents. She has $350 in dividends income and $3,520 in wages from a part-time job. b. Ruby and Woody are married and file a joint tax return. Ruby is age 66 , and Woody is 69 . Their taxable retirement income is $14,705. c. Shonda is age 68 and single. She is claimed by her daughter as a dependent. Her earned income is $300, and her interest income is $785. d. Frazier, age 50 , is married but is filing a separate return. His wife itemizes her deductions. Exercise 5-22 (Algorithmic) (LO. 2) Eilie purchases an insurance policy on her life and names her brother, Jason, as the beneficiary- Ellie pays $59,000 in premiums for the policy during her life. When she dics, Jason collects the insurance proceeds of 5885,000 . As a result, how much gross income does Jason report