How much of the following do you report as income on your individual income tax...

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Accounting

How much of the following do you report as income on your individual income tax return?
1. You were the beneficiary of and received a $100,000 distribution on a life insurance policy that was taken out by the decendent's mother.
2. You received $100,000 in cash under the decedent's last will and testament. You were the decedents partner in a accounting practice ( a general partnership).

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