Which of the following is not excluded from gross income of the recipient taxpayer? ...

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Accounting

Which of the following is not excluded from gross income of the recipient taxpayer?
A. Lump-sum payment from an insurance policy for loss of a hand in an automobile accident.
B. Payments in lieu of wages (while not able to work due to an injury) from an insurance policy paid for by the
taxpayer.
C. Payments in lieu of wages (while not able to work due to an injury) from an insurance policy paid for by the
taxpayer's employer.
D. Workers' compensation benefits.
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