Two years ago, the taxpayer loaned a friend $2000. The friend has filed for bankruptcy this year and will not be able to repay

Earned $100 interest on county municipal bonds

Found a diamond worth $1000 on the ground

Received $500 in death benefits fron Brian's father

Received $4,000 court settlement. $1,000 was punitive damanges.

Brian paid $400/month in child support

Received a $1000 gift from his brother

Sheila won $100 playing bingo

Brian paid $200/month in alimony to his ex-wife

Sheila received a $1000 gift from her mother

Sheila spent $300 on supplies for her classroom

Which of these items are included in gross income and which are excluded and why