I'm guessing that since nobody has answered this question that the attorneys are either confused by your question or unsure about the law in this area. My recommendation is that you consult a tax professional. That could be a tax attorney, but more than likely, it is easier just to contact your neighborhood tax adviser. It's difficult to know what the IRS qualifies as gross income without studying this area full time. Good luck.
My answers to questions are for general purposes only and do not constitute legal advice or establish any attorney-client relationship.