Which of the following items are exclusions from gross income?
a. Alimony payments received.
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.