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(Solution) - Indicate whether each of the items listed below would be

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Indicate whether each of the items listed below would be included (I) in or excluded (E) from gross income for the 2012 tax year.
________a. Welfare payments
________b. Commissions
________c. Hobby income
________d. Scholarships for room and board
________e. $300 set of golf clubs, an employee award for length of service
________f. Severance pay
________g. Ordinary dividend of $50
________h. Accident insurance proceeds
________i. Inheritances
________j. Gifts
________k. Tips and gratuities


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