Indicate whether the amounts received are included in or excluded from the gross income of the individuals in the following independent cases.

a. Diana lost her job when her employer moved the plant to Australia. Her employer gave Diana $19,000 to help her in her transition to a new job, even though the employer was not legally obligated to make the payment.

b. Trina was injured while working. She collected $1,200 in workers' compensation and $1,500 on a loss of income policy she had purchased.

c. Coral Corporation collected $1 million on a key person life insurance policy when its chief executive died. The corporation had paid the premiums on the policy of $77,000.

d. Juan collected $50,000 on a life insurance policy when his wife, Leona, died. The policy was provided by Leona's employer, and the premiums were excluded from Leona's gross income as group term life insurance.

e. When Juan's wife, Leona, died, he collected $6,000 of accrued vacation pay from her employer.