Wes was a major league baseball pitcher who earned $10 million for his 20 wins this year. Sam was also a major league baseball pitcher before a career-ending injury caused by a negligent driver.
Sam sued the driver and collected $6 million as compensation for lost estimated future income as a pitcher and $4 million as punitive damages.
a. Do the amounts that Wes and Sam receive have the same effect on their gross income?
b. Enter the amount, if any, to be included in the gross income for Wes and Sam.