All of the following income items are inclusive in an employee gross income except Severance pay for the cancellations of employment Vacation allowance Worker compensation payments Moving expense reimbursements All of the following income items are inclusive in an employee gross income except Severance pay for the cancellations of employment Vacation allowance Worker compensation payments Moving expense reimbursements Severance pay for the cancellations of employment Vacation allowance Worker compensation payments Moving expense reimbursements Solution Vacation allowance .