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Porter was unemployed for part of the year. Porter received $35,000 of wages, $6,400 from a state unemployment compensation plan, and a severance payment from

Porter was unemployed for part of the year. Porter received $35,000 of wages, $6,400 from a state unemployment compensation plan, and a severance payment from his employer of $2,000. What is the amount of Porter's gross income?

1) $41,400 2) $37,000 3)$43,400 4)$35,000

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