LO$\mathrm{.}2$ Billy fell off a bar stool and hurt his back. As a result, he was unable to work for three months. He sued the bar owner and collected $$100,000$ for the physical injury and $$50,000$ for the loss of income. Billy also collected $$15,000$ from an income replacement insurance policy he purchased. Amber was away from work for three months following heart bypass surgery. Amber collected $$30,000$ under an income replacement insurance policy purchased by her employer. Are the amounts received by Billy and Amber treated the same under the tax law? Explain.