Which of the following items can be exclusions from gross income?
a. Child support payments received.
b. Award received by the taxpayer for compensatory damages from her broken leg.
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 IBM bonds.
g. Jury duty fees.
h. Stolen funds that the taxpayer ostensibly 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. Rare coins worth $8,000 found in an old trunk purchased by the taxpayer at a garage sale.