Which of the following income items may not be excluded from gross income? A....

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Accounting

Which of the following income items may not be excluded from gross income?
A. Housing received by a medical research student at an academic health center. The monthly charge is 25%
of the housing's fair market value.
B. Adoption expenses incurred by an employee that are reimbursed by an employer.
C. Military pay received while serving in a combat zone.
D. A Christmas bonus of $100 in cash received at the end of the year.
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