A minister receives an annual salary of $16000 in addition to the use of a chu

A
minister receives an annual salary of $16000 in addition to the use of
a church parsonage with an annual rental value of $6000.the minister
accepted this minimal salary because he felt that was all the church
could afford to pay. He plans to report these amounts on his income tax
return but he is uncertain how to treat the cash gifts he receives from
members of his congregation. These gifts were made out of love and
admiration for him. During the year the congregation developed a regular
procedure for making gifts on special occasions. Approximately two
weeks before each special occasion when the minster was not present the
associate pastor announced before the service that those who wished to
contribute to the special occasion gifts could do so by placing in
envelopes and giving them to the associate who would give them to the
minister. Only cash was accepted to preserve anonymity. The church did
not keep a record of the amounts given nor the contributors but the
minister estimates that these gifts amount $10000 in the current year.
How should he treat these gifts?2. Sara receives $5500 per year scholarship to attend the state
university .Sarah spends $4000 for tuition $500 for required textbooks
and $1000 for room and board. Sara also has a part time job on campus
earnings $3000 which covered the balance of her room and board and
supply expenses. How much does Sara include in her gross incomeAdditional RequirementsOther
Requirements: These two quetions should be answer in details but should
not be too long but concise and explanatory enough.They are related to
taxations here in united states