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What amounts are included in gross income for the following taxpayers? Note: Leave no answers blank. Enter zero if applicable. a. Janus sued Tiny Toys for personal injuries from swallowing a toy. Janus was paid $37,500 for medical costs and $287,500 for punitive damages. b. Carl was injured in a car accident. Carl's insurance paid him $51,500 to reimburse his medical expenses and an additional $25,750 for the emotional distress Carl suffered as a result of the accident. c. Ajax published a story about Pete, and as a result Pete sued Ajax for damage to his reputation. Ajax lost in court and paid Pete an award of $23,750. d. Bevis was laid off from his job last month. This month he drew $1,100 in unemployment benefits.