Question Facts - Susie is single and has determined the following tax information for the year: regular gross salary - $30,000; customer tips - $1,500 ($1,000 received in her regular paychecks and $500 received in cash directly from customers); cash gift from her Papa - $2,000; interest earned - $20; Federal income tax refund - $600; Traditional IRA contribution - $1,000; personal exemption - $3,950; itemized deductions - $4,900; and standard deduction - $6,200.

What item is not included in Federal Tax Income?

IRA contribution

Gross salary

Interest earned

Customer tips in cash