Which, if any, of the following are included on a joint return comprehensive tax return (F1040 2018)

Daness receipts during 2018 are

summarized below.

Payments to Jason for services rendered (as reported on Forms 1099MISC

issued by several payor insurance companies) pursuant to contractual

arrangement $84,800

Income tax refunds for tax year 2017:

Federal 210

State of Michigan 90

Interest income (reported on separate Forms 1099INT):

State of Michigan general-purpose bonds 1,400

General Electric corporate bonds 1,100

Certificate of deposit at Marquette National Bank 900

Qualified dividends (Krist Energy, reported on Form 1099DIV) 1,200

Proceeds from garage sale (see item 14 below) 9,200

Cash gifts from Jasons parents 24,000

Jasons net state lottery losses ($1,000 of winnings reported on

Form W2G; $2,300 of losses) (1,300)

On June 7 and 8, 2018, the Danes held a garage sale to dispose of unwanted

furniture, appliances, books, bicycles, clothes, and one boat (including trailer). The

estimated basis of the items sold is $25,500. All assets were used by the Danes for

personal purposes.