The following are a list of sources of income. List the additional realizable income and recognized gross income (if any) in the two columns. The tax year for all taxpayers ends on December 31.

Situation description	Realizable income in 2018	Recognizable income in 2018
The payroll department at work tells Stephen that his $12,500 bonus for services in 2017 is available for pick-up on December 15, 2017. Stephen goes picks it up on January 2, 2018.
Kevin and Stacy are married and file jointly. They purchased a house in 2013 for $325,000, and it has been their primary residence ever since. At the end of 2018, the house is estimated to be worth $619,000. They did not sell the house during the year.
Take the same setting with Kevin and Stacy above, except say that they sell the house on November 2, 2018 for the $619,000.
Eric accepted a job offer from Deloitte in Chicago, which required him to move from his current home in Fairfax, VA, to Chicago on June 30, 2018. His moving costs of $2,000 were fully reimbursed by Deloitte by August 15, 2018.