select 3 items excluded (or partially excluded) from gross income, and for each item, provide your perspective on why you believe that item is excluded. That is, what is the purpose or "greater good" policy that supports including some items and excluding others?

Let me give you an example: Social Security income can be completely excluded from gross income for lower income individuals. For individuals that earn additional income outside of their social security benefit, they may have to include up to 85 percent of the social security benefit. The rationale for this is that social security is designed as an absolute basic level of income for retirees. If that is all an individual earns, they are at, or very near the poverty line. From a policy perspective, further reducing an already modest benefit level will only force that individual to seek other forms of social assistance.