Identify each of the following items as either part of taxable income or an exclusion, adjustment, or an allowable itemized deduction from taxable income for Brian Collins and Morgan Smithfield, a married couple from San Diego, who have two children plus Brian's child from his first marriage:
(a) Brian earns $75,000 per year.
(b) Brian receives a $10,000 bonus from his employer.
(c) Morgan receives $70,000 in commissions from her work.
(d) Brian receives $800 in monthly child support from his ex-wife.
(e) Brian receives $600 each month in alimony.
(f) Brian contributes $6,000 to his retirement account.
(g) Morgan inherits a car from her aunt that has a fair market value of $13,000.
(h) Morgan sells the car and donates $1,500 to his aunt's church.
(i) Brian receives a $5,000 gift from his mother.