Indicate whether the following items are "Included in" or "Excluded from" gross income. a. Alimony payments received (relates to a divorce settlement in 2016). b. Damages award received by the taxpayer for personal physical injury-none were for punitive damages. c. A new golf cart won in a church raffle. d. Amount collected on a loan previously made to a college friend. e. Insurance proceeds paid to the taxpayer on the death of her uncle-she was the designated beneficiary under the policy. f. Interest income on City of Chicago bonds. g. Jury duty fees. h. Stolen funds the taxpayer had collected for a local food bank drive. i. Reward paid by the IRS for information provided that led to the conviction of the taxpayer's former employer for tax evasion. j. An envelope containing $8,000 found (and unclaimed) by the taxpayer in a bus station.

The list of items is as follows:

a. Alimony payments received (relates to a divorce settlement in 2016) - Included in

b. Damages award received by the taxpayer for personal physical injury-none were for punitive damages - Excluded from

c. A new golf cart won in a church raffle - Included in

d. Amount collected on a loan previously made to a college friend - Excluded from

e. Insurance proceeds paid to the taxpayer on the death of her uncle-she was the designated beneficiary under the policy - Excluded from

f. Interest income on City of Chicago bonds - Excluded from

g. Jury duty fees - Included in

h. Stolen funds the taxpayer had collected for a local food bank drive - Included in

i. Reward paid by the IRS for information provided that led to the conviction of the taxpayer's former employer for tax evasion - Included in

j. An envelope containing $8,000 found (and unclaimed) by the taxpayer in a bus station - Included in