QUESTION 11 Janus sued Tiny Toys for personal injuries from swallowing a toy. Janus was paid $30,000 for medical costs and $260,000 for punitive damages. What amounts are included in gross income for the following taxpayers? QUESTION 12 Charlie was hired by Ajax this year as a corporate executive and a member of the board of directors. During the current year, Charlie received the following payments or benefits paid on his behalf. Salary payments Con Qualified health insurance premiums Year-end bonus Annual director's fee 93,000 10,200 8,400 15,000 10,000 750 1,420 4,350 to qualified pension plan life insurance premiums (face-$40,000) Whole life insurance premiums (face-$100,000) Disability insurance premiums (no special elections) Charlie uses the cash method and calendar year for tax purposes. Calculate Charlie's gross income for the current year