Grady is a member of a large family and received the following payments this year. for each payment, determine whether the payment constitutes realized income and determine the amount of each payment grady must include in his gross income. (leave no answer blank. enter zero if applicable.)a. a gift of $30,600 from grady’s grandfather. amount to be included? b. 680 shares of gm stock worth $282 per share inherited from grady’s uncle. the uncle purchased the shares for $82 each, and the shares are worth $287 at year-end. amount to be included? c. a gift of $53,000 of ford motor bonds. grady received the bonds on october 31, and he received $1,590 of semiannual interest from the bonds on december 31.amount to be included for gift motor bonds? amount to be included for interest from the bonds? d. a loan of $7,200 for school expenses from grady’s aunt. amount to be included?