Problem $4-28($LO$.6)$Hazel$\text{'}$s receipts for the year are as follows:Gain on sale of Augusta County bonds$$800$ Interest on U$.$S$.$ government savings bonds$400$ Interest on state income tax refund$200$ Interest on Augusta County bonds$700$ Patronage dividend from Potato Growers Cooperative$350$ The patronage dividend was received in March of the current year for amounts paid for her $($nondeductible$)$ garden and lawn supplies.a$.$ Classify the following items as "Included" or "Excluded" in Hazel's gross income.Included in$/$Excludedfrom Gross IncomeGain on sale of Augusta County bondsInterest on U$.$S$.$ government savings bondsInterest on state income tax refundInterest on Augusta County bondsPatronage dividend from Potato Growers Cooperativeb. Hazel's gross income is $fill in the blank $6.$