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Answer :
Final answer:
The amount included in Ted's gross income after cashing in his life insurance policy is the difference between the cash-out value and the premiums paid, totaling $25,000.
Explanation:
When Ted cashed in his life insurance policy in 2017 and received $35,000, the amount included in Ted's gross income is determined by subtracting the total premiums paid from the cash-out value. Since Ted paid $10,000 in premiums, the taxable amount would be the difference between $35,000 and $10,000 which equals $25,000.
This $25,000 represents the income Ted made on his life insurance policy, and thus, is subject to taxation and would be included in his gross income.
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