Which of the following items are exclusions from gross income? Select all that apply.

a. Alimony payments received

b. Damages award received by the taxpayer for personal physical injury - none were punative damages.

c. A new golf cart won in a church raffle

d. Amount collected on a loan previously made to a college friend

e. Insurance proceeds paid to the taxpayer on the death of her uncle - she was the designated beneficiary under the policy.

f. Interest income on City of Chicago bonds.