Naomi Was the Beneficiary of a $100,000 Insurance Policy on Her

Essay

Naomi was the beneficiary of a $100,000 insurance policy on her mother who died in January 2015.It took the insurance company several months to make the payment so she received $100,206 in May 2015.She was a joint tenant on a bank account with her mother.She inherited the $14,000 in the account that had all been deposited by her mother.After a long battle with her medical insurance company,Naomi received a $7,000 reimbursement in 2015 for an operation that she underwent in 2013.As a result of her high medical expenses,she was able to claim $7,000 in itemized deductions on her 2013 tax return rather than taking the $6,100 standard deduction.What are Naomi's taxable income items from these events for 2015?