In 2018, Theresa Was in an Automobile Accident and Suffered

In 2018, Theresa was in an automobile accident and suffered physical injuries. The accident was caused by Ramon's negligence. In 2019, Theresa collected from his insurance company. She received $15,000 for loss of income, $10,000 for pain and suffering, $50,000 for punitive damages, and $6,000 for medical expenses which she had deducted on her 2018 tax return (the amount in excess of 7.5% of adjusted gross income). As a result of the above, Theresa's 2019 gross income is increased by $56,000.