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What amount if any must be included in gross by the

What amount, if any, must be included in gross by the following individual

1. Ann received $2500 from her instance company when her car which cost $3500 was stolen

2. Barry received $3500 from his brother. barry had initiated a lawsuit against his brother in an effort to recover $3500 he had previously loaned to him. the brother paid barry back before the case was tried, and barry dropped the lawsuit.

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