Indicate whether each item below would be included in or excluded from income of the recipient in 2022
Items	Included	Excluded
A $15,000 for National Merrill Scholarship for tuition in University of Florida
Salary Income for $150,000 for working on Beech Research Laboratory in the University of Florida
A Scholarship for $10,000 to cover qualified cost in dinner and room
Gift for uncle, $15,000.
Received $10,000 in tips.
Totals

Problem Three 2

Indicate whether each of the item listed below would be included or excluded from gross income for the 2022 tax year
Items	Included	Excluded
1.Welfare payments for total $2,000
2.Salary Commissions Income for $20,000
3.Hobby income for $5,000
4.Tip and gratuities for $2,000
5.Ordinary Dividends for $1,200
6.Inherencies for grandfather, $10,000
7.Sholarship for room, $5,000
8.Sholarship for tuition, $5,000
9.Accident insurance proceeds received for $1,200
10.Interest for Municipal Bonds in City Angel in California, $1,000
Totals