Tanya received IBM stock from her Father as a wedding gift. Father had purchased the stock in 2000 for $100,000 and the stock was valued at $400,000 at the time of the gift. Tanya also received $100,000 in insurance payments. She received $50,000 for damages to her car and property when a drunk driver jumped the curve and demolished her parked car and other property she had in her yard and $50,000 for punitive damages. Discuss the tax or potential income tax consequences for each situation. Provide a full and detailed analysis with proper IRC authority cited and any applicable case law. Assume that they filed a joint tax return.