Which of the following items are inclusions in gross income?

a. During the year, stock the taxpayer purchased as an investment doubled in value.

b. Amount an off-duty motorcycle police officer received for escorting a funeral procession.

c. While his mother was in the hospital, the taxpayer sold her jewelry and gave the money to his girlfriend.

d. Child support payments received.

e. A damage deposit the taxpayer recovered when he vacated the apartment he had rented.

f. Interest received by the taxpayer on an investment in general purpose bonds issued by IBM.

g. Amounts received by the taxpayer, a baseball “Hall of Famer,” for autographing sports equipment (e.g., balls and gloves).

h. Tips received by a bartender from patrons. (Taxpayer is paid a regular salary by the cocktail lounge that employs him.)

i. Taxpayer sells his Super Bowl tickets for three times what he paid for them.

j. Taxpayer receives a new BMW from his grandmother when he passes the CPA exam.