Question 2:

Amelia, a cash method taxpayer, knows that you are currently taking the Tax class and asks for your help. Below are Amelia's items of income in 2022 that she emailed you:

Salary from being an employee at HEB: $60k

Alimony payment received from ex-husband: $12k.

Money received from selling artworks on Etsy: $5k

Other than those items above, Amelia also told you about a few other things that happened in 2022. Although Amelia does not include these items in the email, as a tax student, you are aware that they might be taxable, but you are not sure yet:

She won a Gucci handbag when being the 1,000th customer to enter the store on July 4th, 2022 when window shopping. The bag is sold in-store for $2k

By being a dedicated employee, Amelia received an employee of the year award of a $300 HEB gift card from her company (HEB)

HEB gave Amelia a $200 downtown parking prepaid card each month because part of her job requires commuting between the HEB headquarter to downtown San Antonio. In total, Amelia received $2,400 in a prepaid parking card in 2022.

What amount is included in Amys gross income in 2022? Show calculations and explanations.