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Arturo, a resident Filipino, reports his receipts for the calendar year 2024: (a) Salary from his employer of PHP 520,000; (b) A cash prize of PHP 120,000 won in a nationwide contest; (c) A gift of PHP 150,000 received from his uncle; (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 70,000 received as beneficiary of a policy. Identify which receipts constitute gross income under the NIRC's definition of income, explain the controlling rule, and apply it to each item.