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In 2024, Juan Dela Cruz, a resident Filipino, has the following receipts: (a) Salary from his employer PHP 520,000; (b) A cash prize of PHP 70,000 won in a nationwide contest; (c) A gift of PHP 150,000 received from his aunt; (d) A capital gain of PHP 110,000 from the sale of a painting bought for PHP 40,000; (e) A life insurance payout of PHP 60,000 received as beneficiary of a policy; (f) Interest income of PHP 25,000 from a savings account. Which of the receipts constitute gross income under the NIRC's definition of income?