compensation and included in gross income.h.Stolen funds the taxpayer had collected for a local food bank drive.Included in.Embezzled or stolen funds are taxable.i. Reward paid by the IRS for information provided that led to the conviction of the taxpayer's former employer for tax evasion.Included in.Rewards are considered payment for services and, as such, are fully taxable.j. An envelope containing $8,000 found (and unclaimed) by the taxpayer in a bus station.Included in.This is not considered to be a gift; instead, any property "found" (i.e., a treasure trove)that the taxpayer retains is included in gross income at its fair market value. Since the property was unclaimed, it is assumed that the taxpayer keptthe money; therefore, it is included in gross income.Exercise 3-20 (LO. 2)Sam and Abby are dependents of their parents, and each has income of $2,100 for the year. Sam's standard deduction for the year is $1,050, while Abby's is $2,450.