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From the Information Given Below,determine Steve's Gross Income for Tax

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From the information given below,determine Steve's gross income for tax purposes.
\hlineSalaryInterest (checking account)Cash received as birthday giftDividends (mutual funds)Child-support payments received from ex-wifeLife insurance benefits received after aunt’s death$32,000$25$1,000$5,500$24,000$50,000\begin{array}{c}\begin{array}{|l|}\hlineSalary\\\hline\text{Interest (checking account)}\\\hline\text{Cash received as birthday gift}\\\hline\text{Dividends (mutual funds)}\\\hline\text{Child-support payments received from ex-wife}\\\hline\text{Life insurance benefits received after aunt's death}\\\hline\end{array}\begin{array}{l|}\hline\$ 32,000\\\hline\$ 25\\\hline\$ 1,000\\\hline\$ 5,500\\\hline\$24,000\\\hline\$ 50,000\\\hline\end{array}\end{array}

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