Sam was unemployed for the first two months of $2023.$ Duning that time, he received $$4,000$ of state unemployment benefits. He worked for the next six months and earned $$14,000.$ In September, he was injured on the job and collected $$5,000$ of workers' compensation benefits. Sam"s Federal gross income from this is $$18,000($$$4,000+$$$14,000).$

True

False