During the year, Mr. Brown received state unemployment benefits of $5,000 and $1,400 of
supplemental unemployment benefits from a company-financed fund. The union paid Mr. Brown an
additional $4,000 as strike benefits. What amount must Mr. Brown include in income?
O A. $5,000
B. $6,400
OC. $10,400
OD. $9,000
Directions: Select the best answer.