Which of the following items can be inclusions in gross income?
a. During the year, shares of stock that the taxpayer had purchased as an investment doubled in value.
b. Amount an off-duty motorcycle police officer received for escorting a funeral procession.
c. While his mother Shirley was in the hospital, the taxpayer sold Shirley's jewelry and gave the money to his girlfriend, Serena.
d. Child support payments received.
e. A damage deposit the taxpayer recovered when he vacated the apartment he had rented.
f. Interest received by the taxpayer on an investment in school bonds issued by IBM.
g. Amounts received by the taxpayer, a baseball "Hall of Famer," for autographing sports equipment (e.g., balls and gloves).
h. Tips received by Matt, a bartender, from patrons. (Matt is paid a regular salary by the cocktail lounge that employs him.)
i. Sherri sells her Super Bowl tickets for three times what she paid for them.
j. Jefferson receives a new BMW from his grandmother when he passes the CPA exam.