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For each independent scenario, state the total amount of gross income. Assume that each taxpayer uses the cash method of accounting and that each amount is received in the current year unless stated otherwise.

Taxpayer A

A laptop with a FMV of $$400$ received for opening an interest$-$bearing account at the local bank

$$1,000$ in prepaid rent received in November of the current year

A house with a FMV of $$100,000$ transferred to the taxpayer as a property settlement incident to a divorce executed in $2018$

$$600$ worth of stock dividends. Taxpayer A cannot elect to receive cash or property instead.

$$500$ unemployment benefits

Taxpayer B

$$5,000$ scholarship received $($$$4,000$ for tuition and $$1,000$ for room and board$)$

$$800$ in gambling winnings from a recent trip to Las Vegas

$$90,000$ in life insurance proceeds received due to the death of his spouse

$$2,000$ gift from his employer for doing such a good job this year

$$300$ dividends received in January of the following year

Taxpayer C

$$30,000$ compensation for consulting services provided

$$500$ interest on New York state bonds

$$1,000$ received in alimony payments from ex$-$spouse $($divorce agreement was executed in $2018)$

$$750$ received from interest in trust A

$$2,000$ reimbursement received from military for non$-$qualified moving expenses

Taxpayer D

$$600$ interest on state tax refund

$$20,000$ in commissions from sales made in the current year

$$8,000$ child support

$$5,000$ share of income from Partnership ABCD

$$1,500$ damages for lost profits in a business

For each item, enter the appropriate amounts in the associated cells. If the amount is zero, enter a zero $(0).$ Round all amounts to the nearest whole dollar.

$1.$ Taxpayer A

$2.$ Taxpayer B

$3.$ Taxpayer C

$4.$ Taxpayer D