Sandra was terminated from Modek after 20 years of service. She was offered $18,000 as a termination package. After going to court over the amount offered, Sandra was awarded an additional $42,000, which was paid late in the same year. Sandra's lawyer charged her $8,000 in legal fees and she paid this bill before the end of the year. Sandra received a salary of $19,000 before her position was terminated. After her termination, she received $8,000 from a DPSP that