From the Information Given Below,determine Steve's Gross Income for Tax

From the information given below,determine Steve's gross income for tax purposes.
$\begin{array}{c}\begin{array}{|l|}\hlineSalary\\\hline\text{Interest (checking account)}\\\hline\text{Cash received as birthday gift}\\\hline\text{Dividends (mutual funds)}\\\hline\text{Child-support payments received from ex-wife}\\\hline\text{Life insurance benefits received after aunt's death}\\\hline\end{array}\begin{array}{l|}\hline\$ 32,000\\\hline\$ 25\\\hline\$ 1,000\\\hline\$ 5,500\\\hline\$24,000\\\hline\$ 50,000\\\hline\end{array}\end{array}$